M/S Swan It Solutions vs. Ut Chd And Anr
Facts
The petitioner, M/s. Swan IT Solutions, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging a show cause notice dated 27.09.2023. The notice was issued by respondent No. 2. The petitioner had been granted an opportunity to file a reply to the notice by 28.10.2023, as indicated in Form GST ASMT-10 (Annexure P-4). The respondents are the U.T., Chandigarh and another authority.
Held
The Court held that the writ petition was not maintainable. The reasoning was that the petitioner had been given an opportunity to file a reply to the show cause notice by 28.10.2023, as evidenced by Form GST ASMT-10. Therefore, the challenge to the show cause notice at this stage was considered pre-mature. The Court did not decide on the merits of the show cause notice itself. The operative direction was to dismiss the writ petition as pre-mature.
Key Issues
1. Whether the writ petition challenging a show cause notice is maintainable when the petitioner has been granted an opportunity to file a reply by a specified date? (Question of law). The petitioner argued that the writ petition was maintainable. The respondents contended that the writ petition was pre-mature as the petitioner had been given an opportunity to respond to the show cause notice. They relied on the fact that Form GST ASMT-10 provided a further opportunity to file a reply by 28.10.2023.
Sections Cited
GST ASMT-10
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH 116 2023:PHHC:137220-DB CWP-24032-2023 Date of Decision: 20.10.2023 M/s. Swan IT Solutions .....Petitioner(s) Versus U.T., Chandigarh and another ....Respondent(s) CORAM: HON'BLE MR. JUSTICE G.S.SANDHAWALIA HON'BLE MS. JUSTICE HARPREET KAUR JEEWAN Present: Mr. Amar Pratap Singh, Advocate, for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, and Ms. Geetika Shrama, Advocate, for the respondents. G.S.SANDHAWALIA, J. (Oral)
Challenge in the present writ petition filed under Articles 226 and 227 of the Constitution of India is to the show cause notice dated 27.09.2023 (Annexure P-1).
A perusal of Form GST ASMT-10 (Annexure P-4) issued by respondent No.2 would go on to show that the petitioner has been given another opportunity to file reply by 28.10.2023. 3. In such circumstances, we are of the considered opinion that the writ petition is not maintainable being pre-mature and is dismissed as such.
(G.S. SANDHAWALIA) JUDGE 20.10.2023 (HARPREET KAUR JEEWAN) shivani JUDGE Whether reasoned/speaking Yes/No Whether reportable Yes/No Sh
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.