The Calcutta High Court has challenged the single show cause notice for multiple years dismissed due to delay in filing petition.
The bench of Justice Raja Basu Chowdhury has observed that the belated attempt made by the petitioners to challenge the show cause along with the final order appear to be an attempt made by the petitioners to abruptly stall the multi-tiered adjudicatory process provided for in the scheme of the GST Act.
The petitioner/assessee has challenged a show cause notice and the order passed under Section 74 of the WBGST/CGST Act, 2017, the instant writ petition has been filed. In this case immediately after the show cause notice was issued, the petitioners did not approach this Court to challenge the same. It is only after the final order under Section 74(9) of the GST Act was passed, the petitioners have approached the Court by filing the writ petition.
The petitioner contended that the show-cause notice is flawed as the same seeks to combine multiple tax period.
The department contended that the petitioners have an alternative remedy and as such on such ground the writ petition should not be entertained. All points that the petitioners seek to raise can be raised before the appellate authority. No interference is called for.
The court noted that ordinarily there is no scope to entertain the writ petition under Article 226 of the Constitution of India. Having regard to the efficacious alternative remedy available, the petitioners cannot be permitted to bypass the statutory remedy provided for.
The court opined that there is no scope to entertain the writ petition especially having regard to the fact that the petitioners at the first instance after the show cause was issued, did not proceed to challenge the same. No exceptional case for interference has been made out.
Case Details
Case Title: UBS Exports International Pvt. Ltd. & Anr. versus The State of West Bengal & Ors.
Case No.: WPA 1841 of 2025
Date: 05.05.2025
Counsel For Petitioner: Mr. Pranit Bag
Counsel For Respondent: Mr. Md. T.M.Siddqui, Ld. AGP
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