Case Details: Maithan Steel and Power Ltd. vs. Additional Director General, Directorate General of GST Intelligence, Kolkata Zonal Unit (2026) 39 Centax 51 (Cal.)
Judiciary and Counsel Details
- Om Narayan Rai, J.
- S/Shri Arnab Chakraborty & Aniket Chaudhury, for the Petitioner.
- S/Shri Bhaskar Prosad Banerjee & Tapan Bhanja, for the Respondent.
Facts of the Case
The petitioner challenged a show cause-cum-demand notice issued by the Additional Director, Directorate General of Goods and Services Tax Intelligence (DGGI), invoking writ jurisdiction. Prior to that, a pre-show cause notice had granted five days to submit a reply, to which the petitioner responded by email. It was contended that the impugned show cause notice was issued the very next day without considering the reply furnished to the pre-show cause notice. The petitioner sought an opportunity to file a detailed reply to the show cause notice and requested that an adequate opportunity of hearing be granted in terms of Section 75 of the CGST Act and the West Bengal GST Act. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that in the facts of the case, the petitioner ought to be granted liberty to file a detailed reply to the impugned show cause notice within four weeks. It directed that upon such reply being filed, the adjudicating authority shall consider all submissions in accordance with law. The Court further held that an opportunity of personal hearing must be afforded before passing any final order. It was also directed that in the event no further reply is filed within the stipulated period, the documents already indicated shall be treated as the reply to the impugned notice.
