Adjournment granted for Show Cause Notice proceedings cannot be clubbed together with adjournment granted for other proceedings under GST

Last updated: 27 March 2024
Quick Summary
The Calcutta High Court has ruled that adjournments granted for proceedings related to a Show Cause Notice (SCN) under Section 73 of the CGST Act cannot be combined with adjournments for other GST proceedings. The court found that the petitioner had been given sufficient opportunity to respond to the SCN. Consequently, a recovery notice based on the impugned order was deemed unsustainable and quashed.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. v. Senior Joint Commissioner [WPA No. 3092 of 2024 dated March 1, 2024] disposed of the writ petition thereby, holding that, adjournment granted for Show Cause Notice proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") cannot be clubbed together with adjournment granted for other proceedings under GST.

Citation :
WPA No. 3092 of 2024 dated March 1, 2024

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Bimal Jain
Published in GST
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