Bawa Toys vs. The Additional Commissioner Of GST
Facts
The petitioner, Bawa Toys, filed a writ petition challenging two Show Cause Notices (SCNs) dated August 1, 2024, and August 3, 2024, pertaining to the same tax period. The SCN dated August 1, 2024, named M/s Hari Om Trading, M/s Hari Om Electricals, and the writ petitioner as noticees. The subsequent SCN dated August 3, 2024, issued by the Additional Commissioner, listed 24 entities, including the writ petitioner at serial number 18. The Court requested the respondent's counsel to obtain instructions regarding this discrepancy.
Held
The Court noted that the petitioner was challenging two Show Cause Notices (SCNs) issued for the same tax period. The first SCN dated August 1, 2024, named specific entities, including the petitioner. The second SCN dated August 3, 2024, issued by the Additional Commissioner, listed 24 entities, also including the petitioner. In view of this, the respondent's counsel, on instructions, submitted that the SCN proceedings would be centralized to allow the petitioner to respond to one identified authority, and thereafter, the proceedings would continue in accordance with law. The Court recorded and accepted this statement. The writ petition was disposed of with a direction to the respondents to communicate the competent authority who would handle the centralized proceedings and place the petitioner on due notice.
Key Issues
1. Whether the issuance of two separate Show Cause Notices for the same tax period, naming different sets of noticees including the petitioner, is procedurally irregular and warrants intervention by this Court? The petitioner argued that the issuance of dual SCNs for the same tax period, with differing noticees, creates confusion and procedural infirmity, potentially leading to multiplicity of proceedings and prejudice. The respondent, through its counsel, was asked to obtain instructions. The Court noted the discrepancy in the noticees mentioned in the two SCNs. The respondent's counsel, on instructions, stated that the SCN proceedings would be centralized.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2024
The challenge in the present writ petition was to the dual Show Cause Notices [„SCNs’] dated 01 August 2024 and 03 August 2024 and pertaining to the same tax period. It was in the aforesaid backdrop that we had requested Ms. Narain, learned counsel for the respondent, to obtain instructions.
Ms. Narain today draws our attention to the contents of the two SCNs‟ as well as the noticees mentioned therein.
We find that in the SCN of 01 August 2024, the noticees are mentioned as M/s Hari Om Trading, M/s Hari Om Electricals and the writ petitioner herein. The SCN dated 03 August 2024 by the Additional Commissioner, however, places 24 entities on notice including the writ petitioner here whose name
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