Gauhati High Court
M/S Simplex Infrastructures Ltd vs Union Of India And 4 Ors on 5 February, 2025
Author: Manish Choudhury
Bench: Manish Choudhury
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GAHC010263682024
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/6769/2024
M/S SIMPLEX INFRASTRUCTURES LTD
VILL- BETKUCHI, LOKHRA ROAD,
POST SWAKUCHI, GUWAHATI, KAMRUP, ASSAM- 781034, REPRESENTED
THROUGH ITS AUTHORIZED SIGNATORY SRI MANAS KUMAR SAHA,
AGED ABOUT 55 YEARS, S/O LATE BENODE BEHARI SAHA,
GSTIN-18AAECS0765R1ZO.
VERSUS
UNION OF INDIA AND 4 ORS
REPRESENTED THROUGH THE SECRETARY, MINISTRY OF FINANCE, NEW
DELHI-110001.
2:GST COUNCIL
5TH FLOOR
TOWER-II
JEEVAN BHARTI BUILDING
CONNAUGHT CIRCUS
NEW DELHI-110001.
3:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC)
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OF INDIA
NEW DELHI-110001.
4:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
G.S. ROAD
DISPUR
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GUWAHATI.
5:ASSISTANT COMMISSIONER OF STATE TAX
CIRCLE-2
AND 50
UNIT -B
GUWAHATI
Advocate for the Petitioner : DR. P AGARWAL, P W A MAJUMDAR,MS. Z R
MAJUMDAR,MR. B J DAS
Advocate for the Respondent : DY.S.G.I., SC, FINANCE AND TAXATION,MR. S C KEYAL,SC,
GST
BEFORE
HONOURABLE MR. JUSTICE MANISH CHOUDHURY
ORDER
05.02.2025
Heard Dr. P. Agarwal, learned counsel for the petitioner; Mr. S.C. Keyal, learned Standing
Counsel, GST for the respondent nos. 1, 2 & 3; and Mr. H. Baruah, learned counsel
representing Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department for the
respondent nos. 4 & 5.
2. The petitioner has challenged a Summary of Show Cause Notice dated 18.05.2024
issued under Rule 100[2] and Rule 142[1][a] in Form GST DRC-01 for the tax period : April
2019 - March 2020 whereby the petitioner was asked to show cause as to why tax, interest
and penalty, indicated therein, shall not be imposed upon the petitioner-asseessee. The
petitioner has also assailed a Summary of Order dated 30.08.2024 passed in consequence to
the Summary of Show Cause Notice and the consequential Demand Order dated 30.08.2024.
The main ground of challenge is that the respondent authorities have exercised such power
consequent to a Notification no. 56/2023-Central Tax dated 28.12.2023 whereby the time-
limit specified under sub-section [10] in Section 73 for issuance of an Order under sub-
section [9] of Section 73 of the CGST/SGST Act for recovery of tax not paid or what paid or
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short paid or of input tax credit wrongly availed or utilized, relating to the Financial Year :
2019-2020 was extended upto 31.08.2024.
3. The learned counsel for the petitioner has submitted that the Notification no. 56/2023-
Central Tax dated 28.12.2023 has already been set aside by this Court in a common
Judgment and Order dated 19.09.2024 passed in a batch of writ petition including W.P.[C] no.
3585/2024. The learned counsel for the petitioner has further submitted that a review
petition preferred against the said Judgment and Order dated 19.09.2024 has also been
dismissed subsequently. In such view of the matter, the impugned Summary of Order dated
30.08.2024 passed by the respondent authority under Section 73 is not sustainable in law.
4. Issue notice, returnable in 4 [four] weeks.
5. As all the respondents have appeared and accepted notices through the learned
counsel, issuance of formal notices to the respondents stands dispensed with. However, the
learned counsel for the petitioner shall furnish requisite nos. of extra copies of the writ
petition along with annexures to the learned counsel for the respondents within 2 [two]
working day from today..
6. Having regard to the projections made on behalf of the petitioner; and the Judgment
and Order dated 07.01.2025 in W.P.[C] no. 206/2024; it is observed, as an ad-interim
measure, that there shall not be any coercive action against the petitioner pursuant to the
impugned Order dated 30.08.2024 [Annexure-1 to the writ petition] till the returnable date.
7. List the case after 4 [four] weeks.
JUDGE
Comparing Assistant
