THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM v. STATE OF ASSAM AND THREE ORS
Case at a glance
- Bench
- ARUN DEV CHOUDHURY
Provisions considered
Key paragraphs
- Para 33. The background fact of the present case is that the petitioner submitted a claim of refund in accordance with Section 49(6) and Section 54 of the CGST Act, 2017 claiming refund of excess balance in electronic cash ledger. Such claim was rejected and the…
- Para 66. Therefore, in view of the aforesaid, the present writ petition stands disposed of directing the competent adjudicating authority to decide the adjudication process initiated by show cause dated 22.06.2022 and thereafter the adjudicating authority shall pass a speaking order in terms of CGST Act.…
Judgment
THE HON’BLE MR JUSTICE ARUN DEV CHOUDHURY
O R D E R
26.07.2024
Heard Dr. A Saraf, learned Senior counsel assisted by Mr. HJ Saikia, learned counsel for the petitioner. Also heard Mr. B Gogoi, learned standing counsel for the Finance and Taxation Department.
The writ petition is filed with a limited prayer to the effect that the adjudicatory process pursuant to show cause notice dated 22.06.2022 issued by the respondent authorities should be completed by a speaking order as mandated under Section 73/74 of the CGST Act inasmuch as the petitioner had already filed reply to such show cause notice on 07.07.2022. Thereafter, the petitioner also issued a reminder on 16.02.2024.
The background fact of the present case is that the petitioner submitted a claim of refund in accordance with Section 49(6) and Section 54 of the CGST Act, 2017 claiming refund of excess balance in electronic cash ledger. Such claim was rejected and the show cause notice was issued on 22.06.2022 by the authorities calling upon the petitioner to show cause as to why refund claim of the petitioner should not be rejected. Accordingly, the petitioner has filed his reply to the show cause dated 22.06.2022. Page No.# 3/3
In terms of Section 74 of the CGST Act, an adjudication notice is to be determined by a speaking order and such order is appealable order, initially before the Commissioner of Appeal and thereafter before the Appellate Tribunal.
In the aforesaid backdrop, Mr. B Gogoi, learned standing counsel submits that he has instruction to submit that the aforesaid adjudication process shall be concluded at the earliest.
Therefore, in view of the aforesaid, the present writ petition stands disposed of directing the competent adjudicating authority to decide the adjudication process initiated by show cause dated 22.06.2022 and thereafter the adjudicating authority shall pass a speaking order in terms of CGST Act. Such exercise shall be completed by the authority within a period of four weeks from the date of receipt of certified copy of this order to be furnished by the petitioner before the adjudicating authority. JUDGE Comparing Assistant
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.