Weilburger Coating S(India) Pvt Ltd v. Union Of India And ORS.

09.09.2021 p.b.

Sl. No.139.

W.P.A. 11260 of 2020 Weilburger Coatings (India) Pvt. Ltd.

Vs.

Union of India & Ors.

(Via Video Conference) Mr. Suryaneel Das, Mr. Suvranil Saha.

.......for the petitioner.

Mr. Vipul Kundalia, Mr. Sukalpa Seal.

........for the Union of India.

Heard both the parties.

In this matter, petitioner has challenged the impugned show-cause notice dated 30th September, 2020 being Annexure P-6 to the writ petition issued by the Assistant Commissioner, GST/ respondent no.4 on the ground that the impugned notice has been issued by the authority having inherent lack of jurisdiction and also on the merit of demand in question.

Considering the submission of the parties, I am of the view that right course of action would be to give reply to the aforesaid impugned show-cause notice. Accordingly, this writ petition is disposed of by giving liberty to the petitioner to file reply/objection to the aforesaid showcause notice dated 30th September, 2020 within two

weeks from date and if such reply/objection is filed before the authority concerned, he will consider and dispose of the same in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner or his authorised representatives within four weeks from the date of filing of such reply/objection and shall communicate his decision to the petitioner within two weeks thereafter. It is recorded that this Court has not gone into the merit of the case and the respondent concerned shall decide the case of the petitioner strictly in accordance with law.

Accordingly, this writ petition being WPA 11260 of 2020 is disposed of.

(Md. Nizamuddin, J.)