Case Details: M.P. Commodities Pvt. Ltd. Versus State of Gujarat (2025) 27 Centax 216 (Guj.)
Judiciary and Counsel Details
- Bhargav D. Karia & D.N. Ray, JJ.
- Shri A S Tripathi, for the Petitioner.
- Shri Raj Tanna, AGP for the Respondent.
Facts of the Case
The petitioner was issued show-cause notices (SCNs) for the period July 2017 – March 2018 under the CGST, 2017/Gujarat GGST Act, 2017. The High Court had earlier directed the respondent authorities to proceed with adjudication of the pending SCNs and conclude the proceedings within three months. However, instead of acting upon the pending SCNs, the respondent misinterpreted the Court’s order and issued fresh SCNs, assuming that the earlier SCNs were quashed. The petitioner challenged this action, contending that the respondent should have continued with the earlier SCNs rather than issuing de novo SCNs.
High Court Held
The High Court held that the respondent-authorities had misconstrued its earlier order, which did not quash the pending SCNs but only directed their timely adjudication. The Court observed that more than two years had passed since the earlier directive to complete the proceedings within three months, but no final decision was taken. Instead of quashing the fresh SCNs and reviving the earlier ones, the Court directed the petitioner to file a reply to the fresh SCNs. The impugned assessment were quashed and set aside, and the respondent-authorities were instructed to conduct a fresh hearing and issue a reasoned order, ensuring that each contention raised by the petitioner is duly addressed.
