Mohammed Jahangir vs. State Of West Bengal And Ors.
Facts
The petitioner, Mohammed Jahangir, challenged an order dated November 18, 2021, passed by the respondent GST authority. The petitioner contended that the order was issued without a proper show-cause notice that disclosed reasons. The State respondent produced a document indicating a show-cause notice was issued, but conceded it lacked specific reasons. The State also mentioned an earlier intimation with reasons was sent, to which no response was received. However, the State acknowledged this did not absolve them of the duty to communicate reasons in the show-cause notice itself.
Held
The Court held that the impugned order dated November 18, 2021, was passed without a proper show-cause notice that disclosed reasons. The Court found that even though an intimation with reasons was sent earlier, the respondent authority failed in its duty to communicate the reasons for issuing the show-cause notice. Consequently, the Court set aside the impugned order. The matter was remanded back to the respondent officer to pass a fresh order. This fresh order must be preceded by issuing a show-cause notice that clearly states the reasons for its issuance, considering any response from the petitioner to these reasons, and providing an opportunity for a hearing. The final order to be passed must be a speaking and reasoned order.
Key Issues
1. Whether the impugned order dated November 18, 2021, passed by the respondent GST authority is liable to be set aside for being issued without a proper show-cause notice disclosing reasons, as required by law? The petitioner argued that the show-cause notice, and consequently the final order, were vitiated due to the absence of disclosed reasons in the notice. The State respondent, while acknowledging the lack of reasons in the show-cause notice, argued that an earlier intimation with reasons was sent and no response was received. However, the State conceded that this did not excuse the requirement to provide reasons in the show-cause notice itself.
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2022. p.b. Sl. No.
W.P.A. 10182 of 2022 Mohammed Jahangir Vs. The State of West Bengal & Ors. Ms. Sweta Mukherjee. ……..for the petitioner. Mr. A. Ray, Mr. S. Mukherjee, Mr. N. Chatterjee, Mr. D. Ghosh. ……..for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 18th November, 2021 passed by the respondent GST authority on the ground that the same was passed without serving any show-cause notice and disclosing any reason in the purported show-cause notice. Mr. Ghosh, appearing for the State respondent produces the document to show that the show-cause notice was issued in the matter but without disclosing any reason and he submits that before issuing the show-cause notice, an intimation was given with reason and no response was received to the intimation, that does not absolve the respondent of its duty to communicate the reason for issuance of show-cause notice. Considering the submission of the parties, the impugned order dated 18th November, 2021 at the writ petition is set aside and the matter is remanded back to the respondent officer concerned to pass a
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