Ms Bharat Cement Store vs. Assistant Commissioner

Held

The Court disposed of the writ petition by granting liberty to the petitioner to respond to the show cause notice dated 29.05.2024, provided that a final order had not yet been passed pursuant to it. The Court reasoned that if no final order was passed, the petitioner should have the opportunity to present their reply. The Court directed that any reply submitted by the petitioner in response to the show cause notice should be considered in accordance with the law while passing any final order. The issue of the validity of the show cause notices or the order itself was not adjudicated upon, as the petition was disposed of on a procedural ground.

Facts

The petitioner, M/s Bharat Cement Store, filed a writ petition before the Uttarakhand High Court challenging several show cause notices and an order issued by the Assistant Commissioner, State Tax, Roorkee, Haridwar. These notices, issued under Section 73 of the Uttarakhand Goods and Services Act, 2017, pertained to alleged tax liabilities. Specifically, one notice (Reference No. ZD0511240180161) indicated a tax liability of Rs. 486,777 (CGST) and Rs. 486,777 (SGST). Another notice (Reference No. ZD0505240239991) and a subsequent order (Reference No. ZD050824020114W) demanded a total of Rs. 974,143.18. The petitioner sought to quash these notices and the order.

Key Issues

1. Whether the petitioner should be granted liberty to respond to the show cause notice dated 29.05.2024, given that no final order has yet been passed in pursuance thereof? The petitioner argued that the show cause notices issued under Section 73 of the UK GST Act, 2017, provided a period for them to respond, and since no final order had been passed, they should be allowed to submit their cause. The respondent (State) did not record any specific arguments in the judgment.