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What is the last date to reply Show Cause Notice?
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BOMBAY HIGH COURT
SHEETAL DILIP JAIN VERSUS THE STATE OF MAHARASHTRA & ORS.
Erroneous orders of GST officers - Insufficient Time limit for filing reply to notice issued u/s
73 of the Maharashtra Goods and Services Tax Act, 2017
Cost of Rs. 10000/- imposed on GST officer.
HELD THAT:- The order is erroneous because in the show-cause notice only 7 days was given to reply to the notice and on the 8th day the impugned order came to be passed. Therefore, the question of not paying within 30 days of the issue of the notice will not arise. - These acts/omissions of Respondents’ officers is adding to the already overburdened dockets of the Court. Valuable judicial time is wasted because such unacceptable orders are being passed by Respondents’ officers. The officers do not seem to understand or appreciate the hardship that is caused to the general public.
In this case, Petitioner could afford (we have assumed) to spend on a lawyer and approach this Court but for every Petitioner, we would hazard a guess, atleast ten would not be able to afford a lawyer and approach the Court and their registrations may get cancelled by the very same officers who have passed such patently illegal orders.
SHEETAL DILIP JAIN VERSUS THE STATE OF MAHARASHTRA & ORS.
Erroneous orders of GST officers - Insufficient Time limit for filing reply to notice issued u/s
73 of the Maharashtra Goods and Services Tax Act, 2017
Cost of Rs. 10000/- imposed on GST officer.
HELD THAT:- The order is erroneous because in the show-cause notice only 7 days was given to reply to the notice and on the 8th day the impugned order came to be passed. Therefore, the question of not paying within 30 days of the issue of the notice will not arise. - These acts/omissions of Respondents’ officers is adding to the already overburdened dockets of the Court. Valuable judicial time is wasted because such unacceptable orders are being passed by Respondents’ officers. The officers do not seem to understand or appreciate the hardship that is caused to the general public.
In this case, Petitioner could afford (we have assumed) to spend on a lawyer and approach this Court but for every Petitioner, we would hazard a guess, atleast ten would not be able to afford a lawyer and approach the Court and their registrations may get cancelled by the very same officers who have passed such patently illegal orders.
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