Assesse was directed to file an appeal against impugned order under Section 112 of the Central Goods and Services Tax Act, 2017 and reply to show cause notice.

M/S. GEORGE CLINICAL INDIA PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS - (GST HC CASE)

Appeals to Appellate Tribunal — Assesse prayed to quash order as well as show cause notice passed — Submitted that show cause notice included demand arising out of Annexure-’AG’ — Further submitted that no order directing to file appeal in respect of demand — Held, Assesse directed to file an appeal against impugned order under Section 112 of the Central Goods and Services Tax Act, 2017 — Assesse to reply to show cause notice bringing to their notice discrepancy — Petition disposed of.

The petitioner is before this Court under Article 226 of the Constitution of India, praying for writ of certiorari to quash the order dated 16.03.2020 passed by the Commissioner of Central Tax (Appeals-II) in GST A.No.19-24/2019-20 A-II ADC No.39- 44/ADC/AII/GST/2020 dated 06.03.2020, Annexure- ‘AG’ to the writ petition as well as to quash show cause notice dated 04.06.2020 bearing No.C.No.IV/09/09/2019-20 ND-1 DIN: 20200657YW00009X3D76 which is at Annexure-‘AH’ and for other reliefs.

2. Sri. Jeevan.J.Neeralgi, learned counsel has taken notice for respondent Nos.1 to 4 and has entered appearance.

3. Heard both the learned counsels for the petitioner and respondents through video conference.

4. Sri. Jeevan.J.Neeralgi, learned counsel for the respondents submits that he has filed a memo dated 10.09.2020 enclosing clarification circular dated 18.03.2020 and points out Clause No.4.2 therein. Further, learned counsel submits that Annexure-‘AG’ is an appealable order under the Central Goods and Services Act, 2017 (for short ‘CGST Act’). It is further submitted that Annexure-‘AH’ is only a show cause notice to which the petitioner has to submit his reply and thereafter the Authorities have to adjudicate the issue and pass orders in accordance with law.

5. Learned counsel for the petitioner would submit that the show cause notice includes the demand arising out of Annexure-‘AG’ dated 06.03.2020 also for the previous period from July-2017 to April-2018. Further he submits that there is no order directing the petitioner to file an appeal in respect of demand from July-2017 to April-2018. As such, the same could not have been included in the show cause notice, hence the same requires to be interfered with.

6. Having heard the learned counsels for the parties and on perusal of the material placed on record, I am of the view that insofar as Annexure-‘AG’ dated 06.03.2020 is concerned, the petitioner to file appeal as provided under Section 112 of the CGST Act. The clarification circular produced along with memo dated 10.09.2020 provides for filing of appeal within three months from the date of constitution of the Tribunal or the date on which the President enters office. As on this date, the Tribunal has not been constituted. Thus, the petitioner is directed to file an appeal against the impugned order bearing No.GST A.No.19-24/2019-20 A-II ADC No.39-44/ADC/AII/GST/2020 dated 06.03.2020, Annexure-‘AG’ within three months from the date of constitution of the Tribunal or within three months from the date of President enters office.

7. Annexure-‘AH’ dated 04.06.2020 is a show cause notice. The petitioner to reply to the said show cause notice bringing to their notice discrepancy therein as noted above. The said reply shall be filed within two weeks. Thereafter, the Adjudicating Authority shall consider the objection filed if any, adjudicate the issue in question and pass orders in accordance with law. No precipitative action shall be taken by the respondents in pursuance to *Annexure-‘AG’ dated 06-03-2020 and Annexure-‘AH’ dated 04.06.2020 till Adjudicating Authority passes an order.

With the above observation, the writ petition is disposed off.

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Section - 112, Appeals to Appellate Tribunal (CGST ACT, 2017)

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Assesse was directed to file an appeal against impugned order under Section 112 of the Central Goods and Services Tax Act, 2017 and reply to show cause notice.

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The petitioner is before this Court under Article
226 of the Constitution of India, praying for writ of
certiorari to quash the order dated 16.03.2020 passed
by the Commissioner of Central Tax (Appeals-II) in
GST A.No.19-24/2019-20 A-II ADC No.39-
44/ADC/AII/GST/2020 dated 06.03.2020, Annexure-
‘AG’ to the writ petition as well as to quash show
cause notice dated 04.06.2020 bearing
No.C.No.IV/09/09/2019-20 ND-1 DIN:
20200657YW00009X3D76 which is at Annexure-‘AH’
and for other reliefs.

2. Sri. Jeevan.J.Neeralgi, learned counsel has taken
notice for respondent Nos.1 to 4 and has entered
appearance.

3. Heard both the learned counsels for the
petitioner and respondents through video conference.

4. Sri. Jeevan.J.Neeralgi, learned counsel for the
respondents submits that he has filed a memo dated
10.09.2020 enclosing clarification circular dated
18.03.2020 and points out Clause No.4.2 therein.
Further, learned counsel submits that Annexure-‘AG’ is
an appealable order under the Central Goods and
Services Act, 2017 (for short ‘CGST Act’). It is further
submitted that Annexure-‘AH’ is only a show cause
notice to which the petitioner has to submit his reply
and thereafter the Authorities have to adjudicate the
issue and pass orders in accordance with law.

5. Learned counsel for the petitioner would submit
that the show cause notice includes the demand
arising out of Annexure-‘AG’ dated 06.03.2020 also for
the previous period from July-2017 to April-2018.
Further he submits that there is no order directing the
petitioner to file an appeal in respect of demand from
July-2017 to April-2018. As such, the same could not
have been included in the show cause notice, hence
the same requires to be interfered with.

6. Having heard the learned counsels for the
parties and on perusal of the material placed on
record, I am of the view that insofar as Annexure-‘AG’
dated 06.03.2020 is concerned, the petitioner to file
appeal as provided under Section 112 of the CGST
Act. The clarification circular produced along with
memo dated 10.09.2020 provides for filing of appeal
within three months from the date of constitution of
the Tribunal or the date on which the President enters
office. As on this date, the Tribunal has not been
constituted. Thus, the petitioner is directed to file an
appeal against the impugned order
bearing No.GST A.No.19-24/2019-20 A-II ADC
No.39-44/ADC/AII/GST/2020 dated 06.03.2020,
Annexure-‘AG’ within three months from the date of
constitution of the Tribunal or within three months
from the date of President enters office.

7. Annexure-‘AH’ dated 04.06.2020 is a show cause
notice. The petitioner to reply to the said show cause
notice bringing to their notice discrepancy therein as
noted above. The said reply shall be filed within two
weeks. Thereafter, the Adjudicating Authority shall
consider the objection filed if any, adjudicate the issue
in question and pass orders in accordance with law.
No precipitative action shall be taken by the
respondents in pursuance to *Annexure-‘AG’ dated
06-03-2020 and Annexure-‘AH’ dated 04.06.2020 till
Adjudicating Authority passes an order.
 
With the above observation, the writ petition is
disposed off.

2. Sri. Jeevan.J.Neeralgi, learned counsel has taken
notice for respondent Nos.1 to 4 and has entered
appearance.

3. Heard both the learned counsels for the
petitioner and respondents through video conference.

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Section - 112, Appeals to Appellate Tribunal (CGST ACT, 2017)

Assesse was directed to file an appeal against impugned order under Section 112 of the Central Goods and Services Tax Act, 2017 and reply to show cause notice.