Calcutta HC Permits to File Connected Application Against SCN u/s 74 of CGST and Adjudication Order [Read Order]
Since, the show cause has already been adjudicated and has merged with the final order, the court allowed to sue in a composite manner in accordance with law
![Calcutta HC Permits to File Connected Application Against SCN u/s 74 of CGST and Adjudication Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/2049775-cgst1.webp "Calcutta HC Permits to File Connected Application Against SCN u/s 74 of CGST and Adjudication Order [Read Order]")
In a recent case, the Calcutta High Court permitted the filing of a connected application against a show cause notice (SCN) under section 74 of the Central Goods and Service Tax (CGST) Act, 2017, and an adjudication order. Tara Marine Syndicate Private Limited & Anr., the petitioner challenging show cause cum demand notice dated 23rd July, 2024 issued under Section 74 of...
In a recent case, the Calcutta High Court permitted the filing of a connected application against a show cause notice (SCN) under section 74 of the Central Goods and Service Tax (CGST) Act, 2017, and an adjudication order.
Tara Marine Syndicate Private Limited & Anr., the petitioner challenging show cause cum demand notice dated 23rd July, 2024 issued under Section 74 of the Central/West Bengal Goods and Services Tax Act, 2017 (“said Act”) in respect of the tax period 2017-18 to 2019-2020, the instant writ petition has been filed.
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Mr. Kanodia, an advocate representing the petitioners by drawing attention of the Court to the order in original passed under Section 74 of the said Act by the proper officer dated 5th February, 2025, would submit that in furtherance to the above show cause the aforesaid order in original has been passed. He seeks to challenge the same by filing the above connected application, CAN 1 of 2025.
Considering the fact that an order in original has already been passed upon adjudication of the show cause notice,a single bench of Justice Raja Basu Chowdhury viewed that the petitioner cannot be permitted to challenge the same by way of a connected application as the same gives rise to a separate cause of action.
Since, the show cause has already been adjudicated and has merged with the final order, the court viewed that the above writ petition can be disposed of by permitting the petitioners to challenge not only the show cause but also the adjudication order in original dated 5th February, 2025 in a composite manner in accordance with law, if so advised.
Since, no affidavit-in-opposition has been called for, the allegations made in the writ petition and the connected application are deemed not to have been admitted by the respondents.
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