Question of Methodology and Jurisdiction in Issuance of SCN by GST Authorities: Calcutta HC Directs to File Affidavit in Opposition [Read Order]
![Question of Methodology and Jurisdiction in Issuance of SCN by GST Authorities: Calcutta HC Directs to File Affidavit in Opposition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Question-of-Methodology-Jurisdiction-Issuance-of-SCN-GST-Authorities-Calcutta-HC-Affidavit-in-opposition-Question-of-Methodology-and-Jurisdiction-Calcutta-High-Court-taxscan.jpg "Question of Methodology and Jurisdiction in Issuance of SCN by GST Authorities: Calcutta HC Directs to File Affidavit in Opposition [Read Order]")
The Calcutta High Court directed to file affidavit in opposition as there was a question raised with regard to the methodology and jurisdiction in the issuance of Show Cause Notice (SCN) by the Goods and Service Tax (GST) Authorities. The intra court appeal is directed against the order passed by the Single Bench dated 6th June, 2023 in WPA 9448 of 2023 by which the learned Single...
The Calcutta High Court directed to file affidavit in opposition as there was a question raised with regard to the methodology and jurisdiction in the issuance of Show Cause Notice (SCN) by the Goods and Service Tax (GST) Authorities.
The intra court appeal is directed against the order passed by the 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, M/s Datta Iron & Steel Pvt Ltd. and Anr 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 question the methodology and jurisdiction in issuance of the show cause notice.
A Division Bench comprising Chief Justice TS Sivagnanam and Justice Uday Kumar observed that “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.”
“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 Single Bench in the week commencing 17th July, 2023” the Bench directed.
To Read the full text of the Order CLICK HERE
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