Dashmesh Academy v. Commissioner, Goods And Services Tax Commissionerate And ORS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-13390-2020 Date of decision : 02.09.2020 Dashmesh Academy ....Petitioner V/s Commissioner of Goods & Services Tax Commissionerate, Jalandhar & ors.

....Respondent CORAM: HON'BLE MR. JUSTICE RAJAN GUPTA HON'BLE MR. JUSTICE KARAMJIT SINGH

Present:

Mr. Deepak Gupta, Advocate for the petitioner. RAJAN GUPTA J. (ORAL) Case has been heard through Video Conferencing in view of COVID-19 Pandemic.

Petitioner has sought quashing of show-cause-notices dated 15.04.2019 and 04.03.2020, Annexure P-1 & Annexure P-2 respectively issued by the respondents. According to learned counsel, same are in contravention of the procedure prescribed in circular dated 10.03.2017, Annexure P-7. Learned counsel submits that he shall submit a reply to the show-cause-notice. A perusal of the petition shows that the concerned authority has also fixed a date for personal hearing of the petitioner in respect of the show-cause-notice. As per stand of the petitioner, no decision has been taken till now. As advance copy of the petition has been supplied to Mr. Tajender Joshi, Advocate for the respondent, we intend to seek his assistance. He submits that in case petitioner files a reply to the show-cause-notice, the concerned authority shall take a decision thereon including the preliminary objection, if any, of the petitioner at the earliest, in any case not later than six weeks. (RAJAN GUPTA) JUDGE (KARAMJIT SINGH) JUDGE September 02, 2020 Ajay Whether speaking/reasoned:

Yes/No AJAY KUMAR 2020.09.02 13:42 I attest to the accuracy and authenticity of this document Whether reportable:

Yes/No