In a major relief to Grazziano Trasmissioni, the Allahabad High Court orders adjudication on the GST show cause notice (SCN) issued during the exemption time.
The petitioner in the present matter is M/S Graziano Trasmissioni. Vinayak Mithal, appeared for the petitioner. It was submitted by the counsel for the petitioner that the ground for second extension of the time period prescribed for issuance of show cause notice under Section 73 (10) of the Goods and Service Tax Act, 2017 is not sustainable in law, in as much as covid restrictions were uplifted long back in the year 2022 and the revenue had sufficient time to complete the scrutiny and audit process.
Naveen Chandra Gupta, counsel for respondent nos. 1 and 2 sought time to place on record the relevant material on basis of which GST Council took the impugned decision.
A Division Bench of Acting Chief Justice Manoj Kumar Gupta and Justice Donadi Ramesh observed that “. List as fresh on 6th December, 2023. In the meantime, proceedings in pursuance of impugned show cause notice may go on but no final order shall be passed.”
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