2024(01)LCX0485

Gauhati High Court

Rajesh Mittal

Versus

Union of India

WP(C) 371/2024 decided on 25-01-2024

THE GAUHATI HIGH COURT

THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/371/2024

RAJESH MITTAL
S/O- LATE BHAGWAN DAS AGARWALLA,
A.T. ROAD, DIST-SIVASAGAR, ASSAM, PIN-785640

VERSUS

UNION OF INDIA
REP. BY THE SECETARY OF GOVT. OF INDIA, MINISTRY OF FINANCE, NEW
DELHI-01

2:THECOMMISSIONER CENTRAL GOODS ANDSERVICES TAX
MILAN NAGAR
LANE -F
P.O- C.R BUILDING
DIBRUGARH-786003.

3:THE ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
MILAN NAGAR
LANE-F
P.O- C.R BUILDING
DIBRUGARH-786003

4:THE SUPERINTENDENT (ANTI EVASION)
CENTRAL GOODS AND SERVICE TAX
DIBRUGARH-786003

5:THE PRINCIPAL COMMISSIONER
STATE GOODS AND SERVICE TAX
KAR BHAWAN GUWAHATI

6:THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICE TAX
SIVASAGAR -2
SIVASAGAR
ASSA

Advocate for the Petitioner : RAVI SHANKAR MISHRA
Advocate for the Respondent : DY.S.G.I.

BEFORE
   
HONOURABLE MR. JUSTICE MANISH CHOUDHURY

ORDER

Date : 25.01.2024

Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2, 3 & 4; and Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department [SGST] for the respondent nos. 5 & 6.

2. The petitioner is a registered assessee under the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017 with GST registration no. 18ADFPMO514R1Z9. Alleging violation of the provisions contained in Section 16[4] of the CGST Act, 2017, the petitioner was served a notice in Form GST DRC 01A dated 29.11.2023, stating that the petitioner had wrongly availed Input Tax Credit [ITC] for the period from June, 2018 – March, 2019 amounting to Rs. 1,46,41,235/-. By the said notice in Form GST DRC 01A, the respondent no. 4 advised the petitioner to pay the said amount of Rs. 1,46,41,235/-. The said Notice was followed by a Show Cause Notice dated 01.12.2023 from the respondent no. 6 alleging similar kind of violation, that is, violation of the provisions of Section 16[4] of the CGST Act, 2017/SGST Act, 2017 and the petitioner was asked to show cause as regards wrongly availed Input Tax Credit to the extent of Rs. 1,46,41,235/-. On receipt of the Show Cause Notice dated 01.12.2023, the petitioner submitted his reply to the Show Cause Notice on 30.12.2023 [uploaded on 31.12.2023]. When the proceedings initiated by the SGST authorities by the Show Cause Notice dated 01.12.2023 is pending, the petitioner has been served another Show Cause Notice dated 27.12.2023 issued under the hand of the respondent no. 4 for violation of the provisions of inter alia Section 16[4] of the CGST Act, 2017 and it has been alleged that the petitioner had availed and utilized an amount of Rs. 1,46,41,235/- as Input Tax Credit wrongly.

3. Mr. Mishra, learned counsel for the petitioner has contended that once the proceedings has been initiated by the SGST authorities by the Show Cause Notice dated 01.12.2023, the CGST authorities could not have issued a Show Cause Notice on 27.12.2023 on the same subject-matter. Such an action is in violation of the statutory prescription contained in sub-clause [b] of sub-section [2] of Section 6 of the CGST Act, 2017/SGST Act, 2017.

4. Mr. Keyal, learned Standing Counsel, CGST has sought for some time to obtain instructions in the matter as the petitioner, against the Show Cause Notice dated 27.12.2023, has filed a representation before the CGST authorities on 08.01.2024. He has submitted that he will obtain instructions as to whether any decision has been taken by the CGST authorities on the said representation dated 08.01.2024. Mr. Keyal has, thus, sought for listing of the case on 07.02.2024.

5. List the case on 07.02.2024.

6. Having regard to the materials on record, the two Show Cause Notices and the provisions contained in sub-clause [b] of sub-section [2] of Section 6 of the CGST Act, 2017/SGST Act, 2017, the respondent CGST authorities shall not proceed further in terms of the Show Cause Notice dated 27.12.2023 till the next date of listing.

JUDGE