Eden Real Estates Private Limited And Anr vs. The Senior Joint Commissioner Of Revenue, Kolkata South Circle, Wbgst And Ors
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The petitioners, Eden Real Estates Pvt. Ltd. & Anr., have filed a writ petition challenging a show-cause notice dated December 29, 2023, issued by the Senior Joint Commissioner of Revenue, Kolkata South Circle, WBGST. The petitioners contend that the show-cause notice violates the principles of natural justice as it is non-speaking and fails to consider their detailed reply submitted on December 26, 2023, in response to a pre-show cause notice. The petitioners annexed this detailed reply to their writ petition, asserting it was neither dealt with nor discussed by the GST authority prior to issuing the impugned show-cause notice. The State's counsel could not demonstrate from the record that the petitioner's reply was considered.
Held
The Court held that the impugned show-cause notice dated December 29, 2023, was in violation of the principles of natural justice. The Court found that the petitioner's detailed reply dated December 26, 2023, submitted against the pre-show cause notice, was not considered or discussed by the GST authority before issuing the show-cause notice. Consequently, the Court set aside the impugned show-cause notice. The matter was remanded back to the concerned GST authority to reconsider the petitioner's case, taking into account the detailed reply dated December 26, 2023. The respondent authority was also directed to provide the petitioner with an opportunity of hearing while considering the reply. No specific amount in dispute was mentioned.
Key Issues
1. Whether the show-cause notice dated December 29, 2023, issued by the Senior Joint Commissioner of Revenue, Kolkata South Circle, WBGST, is in violation of the principles of natural justice, specifically by failing to consider the petitioner's detailed reply dated December 26, 2023, to the pre-show cause notice. Petitioner's Contention: The petitioner argued that the show-cause notice is non-speaking and non-compliant with natural justice principles because it completely disregarded their detailed reply to the pre-show cause notice. They submitted that their reply, filed on December 26, 2023, was neither dealt with nor discussed by the GST authority before issuing the impugned notice dated December 29, 2023. Revenue's Contention: The learned Additional Government Pleader for the State could not demonstrate from the record that the petitioner's detailed reply to the pre-show cause notice was considered and discussed before the issuance of the show-cause notice.
AI-generated summary — verify with the full judgment below
2024 PB Sl. No.
WPA 1205 of 2024 Eden Real Estates Pvt. Ltd. & Anr. Vs The Senior Joint Commissioner of Revenue, Kolkata South Circle, WBGST & Ors. Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah. … For the Petitioners. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Chakraborty. …….for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned show-cause form GSTDRC-01 dated 29th December, 2023, on the ground that the same is in violation of principle of natural justice and is non- speaking and without considering the reply/details submission made by the petitioner on 26th December, 2023 against intimation to pre-show cause notice. Petitioner has annexed to this writ petition the detailed reply to the pre-show cause notice and I find that the same has neither been dealt nor discussed at all by the WBGST authority concerned before issuing show- cause notice dated 29th December, 2023. 2 Mr. Siddiqui, learned Additional Government Pleader could not show from record that petitioner’s detailed reply to the pre-show cause notice was considered and discussed before issuing show-cause notice dated 29th December, 2023. Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 1205 of 2024 is disposed of by setting aside the impugned show-cause notice dated 29th December, 2023 being annexure P-5 to the writ petition and the matter is remanded back to the GST authority concerned to reconsider the case of the petitioner by taking into consideration the aforesaid detailed reply dated 26th December, 2023 before proceeding any further. Needless to mention that the respondent authority concerned while considering the reply dated 26th December, 2023 filed by the petitioner against the pre-show cause notice petitioner shall be given opportunity of hearing. ( Md. Nizamuddin, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.