M/S Dutta Iron And Steel PVT LTD And Anr vs. Deptt Director Directorate Geneiral Of Goods And Services Tax Intelligence Snu East
Original PDF →Facts
This intra-court appeal was filed by M/s Datta Iron & Steel Pvt. Ltd. and another against an order dated June 6, 2023, passed by a learned Single Bench in WPA 9448 of 2023. The Single Bench had declined to grant an interim order sought by the writ petitioners but directed the respondents to file an affidavit-in-opposition within four weeks and a reply within two weeks thereafter. The writ petition challenged a show cause notice issued by the respondent Directorate General of Goods and Services Tax Intelligence (DGGI). The appellants questioned the methodology and jurisdiction in the issuance of this show cause notice.
Held
The Division Bench, while disposing of the intra-court appeal, did not decide on the merits of the challenge to the show cause notice or the jurisdiction of the DGGI. Instead, it modified the timeline for filing of pleadings. The Court was of the view that the respondents should file their affidavit-in-opposition at the earliest, followed by a reply from the appellants. Consequently, the appeal was disposed of with a direction for the respondents to file their affidavit-in-opposition not later than July 5, 2023, and the appellants to file their reply, if any, by July 10, 2023. The matter was then directed to be listed before the learned Single Bench in the week commencing July 17, 2023, for earlier hearing than originally scheduled.
Key Issues
1. Whether the learned Single Bench erred in declining to grant an interim order staying further proceedings of the show cause notice issued by the DGGI, considering the appellants' challenge to the methodology and jurisdiction of the respondent authority. The appellants contended that the Single Bench should have granted an interim order due to their objections regarding the issuance of the show cause notice. The respondents, represented by the DGGI, did not record any specific arguments on this point in the judgment, but their participation implies opposition to the interim relief sought.
AI-generated summary — verify with the full judgment below
2023 Item No.9 gd/s MAT/1064/2023 IA NO: CAN/1/2023 M/S DATTA IRON & STEEL PVT. LTD. AND ANR. VS DEPUTY DIRECTOR, DIRECTORATE GENEIRAL OF GOODS AND SERVICES TAX INTELLIGENCE, SNU EAST AND ORS.
Mr. Vinay Kr. Shraff, Ms. Priya Sarah Paul, Mr. R. Banerjee, Ms. S. Dey ..for the Appellants.
Ms. Rajyashree Venket Kundalia, Mr. Abhradip Maity ..for the Respondent DGGI.
This intra court appeal is directed against the order passed by the learned Single Bench dated 6th June, 2023 in WPA 9448 of 2023 by which the learned Single Bench declined to grant any interim order as sought for by the writ petitioners but directed affidavit- in-opposition to be filed by the respondents within four weeks and reply, if any, within two week thereafter. The writ petition was directed to be listed for final hearing in the monthly list of August, 2023
The petitioners had impugned a show cause notice issued by the respondent department in the writ petition and has rightly held by the learned Single Bench the question of granting an inter order staying all further proceedings of the show cause notice could not have been granted. In any event, the appellants
2 question the methodology and juri iction in issuance of the show cause notice.
Therefore, we are of the view that the respondents should file their affidavit-in-opposition at the earliest and reply, if any, to the said affidavit can be filed by the appellants and the writ petition can be sent down for hearing earlier than August, 2023. 4. In the light of the above, the appeal stands disposed of by directing the respondents to file their affidavit-in-opposition not later than 5th July, 2023, reply, if any, within 10th July, 2023 and let the matter be listed before the learned Single Bench in the week commencing 17th July, 2023. (T. S. SIVAGNANAM)
CHIEF JUSTICE
(UDAY KUMAR, 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.