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HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
DR. JUSTICE PUSHPENDRA SINGH BHATI, MR. JUSTICE CHANDRA PRAKASH SHRIMALI, JJ
MEDNEXT BIOTECH LTD. – Appellant
Versus
UNION OF INDIA – Respondent
Order :
1. It has been brought to the notice of this Court that the following order was passed by a Division Bench of this Court on 05.05.2023, in which, further proceeding pursuant to the show cause notice were kept in abeyance:-
“The precise question, as observed by this Court vide order dated 06.04.2023 is as to when the audit proceedings were commenced against the petitioner.
Reply to the writ petition has been filed by the Union of India, wherein it is mentioned that audit proceedings against the petitioner were actually commenced on 28.11.2022 when the GST authorities visited the place of business of the petitioner.
Mr. Sharad Kothari, learned counsel for the petitioner submits that as a matter of fact, the audit proceedings against the petitioner were commenced from 22.06.2021 when the petitioner has supplied documents to the department pursuant to the notice dated 10.06.2021.
Mr. Rajvendra Sarsawat, learned counsel for the respondent prays for some time to furnish additional affidavit to the effect that on 22.06.2021, when the required documents were not supplied by the petitioner, the GST department has further asked him to provide the required documents. Mr. Sarswat may file a
The authority must comply with court orders, and failure to do so may lead to contempt proceedings.
Writ jurisdiction is not maintainable if filed beyond statutory limitation under tax statutes.
The initiation of proceedings under one GST Act precludes subsequent actions under another for the same subject matter, emphasizing distinct meanings of 'proceedings' and 'inquiry'.
An adverse decision must be accompanied by an effective opportunity of hearing as mandated by statutory provisions; failure to do so renders the decision invalid.
Natural justice mandates an adequate opportunity for hearings; failure to do so renders an order void.
An order assessing tax cannot be sustained if the proper officer denies an effective opportunity of hearing, as mandated by Section 75(4) of the WBGST Act, 2017.
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