2022-TIOL-1276-HC-MUM-GST
Sheetal Dilip Jain Vs State of Maharashtra
GST - Petitioner impugns the order dated 10th March 2022 - Primary grievance is that when a notice u/s 73 of the Act, 2017 is issued, a minimum of 15 days time to reply should be given; that since under Sections 73(8) of MGST Act, a period of 30 days of issue of show-cause notice is given to a person chargeable with tax under sub-section (1) or sub-section (3) of Section 73 to pay the amount, the show-cause notice should provide minimum 30 days to file a reply.
Held:
++ Sections 73(8) of MGST Act permits a person chargeable with tax u/ss (1) or (3) a period of 30 days from issuance of the show-cause notice to make payment of such tax along with interest payable under Section 50 - If he does not wish to make payment, then within the 30 day period he could file a reply to the show-cause notice - This statutory period cannot be arbitrarily reduced to 7 days by assessing officer - Counsel for Revenue submits that she has instructions to withdraw the impugned order and it is ordered accordingly: High Court [para 4]
++ Bench is constrained to note that such orders, without application of mind, are being passed contrary to the basic provisions of the Act and the Rules framed thereunder - 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 to spend on a lawyer and approach this Court but for every Petitioner, at least 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 - It will only be fit and proper that Respondents are saddled with costs - Respondents shall pay a sum of Rs.10,000/- as donation to PM Cares Fund and this amount shall be paid within two weeks - Bench instructs that a copy of the order be forwarded to the CBIC and to the Chief Commissioner of State Tax, Maharashtra so that they could at least hold some kind of training and/or orientation session/course to apprise and educate the officers on the prevailing law and rules and explain to them what ‘principles of natural justice' mean - Bench hastens to note that the observation should not be taken as being made against the officer concerned; further that if only the officers are efficient and accountable, the Government's vision of ease of doing business in India may fructify: High Court [para 6 to 8]
- Petition disposed of: BOMBAY HIGH COURT
