📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗖𝗿𝗶𝘁𝗶𝗰𝗶𝘀𝗺 𝗼𝗳 𝗖𝗚𝗦𝗧 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗳𝗼𝗿 𝗗𝗲𝗹𝗮𝘆 𝗶𝗻 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗵𝗼𝘄-𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲

📢 𝗧𝗵𝗲 𝗰𝗼𝘂𝗿𝘁 𝗼𝗯𝘀𝗲𝗿𝘃𝗲𝗱, "The Commissioner’s delay in adjudicating the show-cause notice, extending over 2 years, is unacceptable and undermines both procedural efficiency and revenue interest."

🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Sudera Realty Private Limited vs Union of India • 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: WPA 9183 of 2023 • 𝗖𝗼𝘂𝗿𝘁: Calcutta High Court • 𝗗𝗮𝘁𝗲: 5-Jun-2023

𝗜𝘀𝘀𝘂𝗲: A show-cause-cum-demand notice under Section 73 of the Finance Act, 1994, as read with Section 174 of the CGST Act, 2017, was issued to Sudera Realty Private Limited on 23-Dec-2020. The company promptly responded on 5-Feb-2021, yet, despite the substantial passage of time, the Commissioner of CGST Kolkata South Commissionerate did not adjudicate the notice. The petitioner approached the High Court, arguing that the delay rendered the notice jurisdictionally invalid and requesting dismissal of the notice.

𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝗼𝗹𝘂𝘁𝗶𝗼𝗻: The High Court dismissed the writ petition, holding that the petitioner could not leverage the Commissioner’s delay to escape adjudication. While the court criticized the Commissioner for the inaction, noting it was detrimental to revenue interests, it did not absolve the petitioner from addressing the notice substantively.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The court emphasized that administrative delays should not be exploited by taxpayers to evade proceedings and directed the Commissioner to proceed without further delay. The Commissioner’s “lethargic” approach was admonished, as it compromised both the efficacy of the tax process and the interests of the revenue.

📜 This ruling underscores the need for timely adjudication by tax authorities and emphasizes that procedural lapses do not negate substantive tax obligations. It reaffirms the court’s commitment to efficient administration and fair compliance. Team GSTpanacea 7503031378