P.C.:-

1. Heard learned counsel for the parties.

2. The Petitioner is aggrieved by the order dated 23 March 2022 passed by Respondent No.2 pursuant to the show cause notice dated 15 February 2022. The primary grievance of the Petitioner is that Petitioner was not given adequate opportunity to defend the show cause notice and has prayed that an opportunity may be given and if an opportunity is given to the Petitioner, the Petitioner will attend the proceedings diligently and co-operate with the authority for early disposal. In the context of this limited submission, we have considered the factual aspect of the matter.

3. The Petitioner is engaged in construction activity. The Petitioner received an intimation in form GST DRC-01A on 4 August 2021 under section 61 of the Central Goods and Services Tax Act, 2017 (“the Act” for short). Petitioner replied in form GST ASMT-11 and gave reply to notice issued under section 61 of the Act. On 11 September 2021 Petitioner sought time of 15 days to revert to the notice with relevant documents. Thereafter, Petitioner received a notice on 16 December 2021 wherein the Petitioner was called upon to pay the amount of tax specified in the said intimation by 31 December 2021 failing which Petitioner was informed that show cause notice under section 73(1) of the Act would be issued.

Thereafter, the Chartered Accountant of the Petitioner attended the proceedings on 27 December 2021 and sought time upto 14 January 2022. Thereafter, show cause notice in form DRC-01 under section 73 of the Act was issued to the Petitioner on 14 February 2022. Thereafter, the Chartered Accountant of the Petitioner attended on 10 March 2022 and requested for time. The Petitioner was allowed time upto 14 March 2022. Since there was no response from the Petitioner and show cause notice was not complied with, the impugned order came to be passed.

4. The learned counsel for the Petitioner submitted that the Petitioner being in construction business was required to collect data from his various suppliers and therefore, time was pleaded as the same was genuinely required because of the short time and the documents could not be collected. The show cause notice remained to be effected.

In these circumstances, learned counsel for the Petitioner submits that opportunity be given. The learned counsel for the Respondents, based on the reply affidavit, submitted that adequate opportunity was given to the Petitioner and inspite of the Chartered Accountant attending from time to time, there was no compliance by the Petitioner and therefore, the show cause notice was adjudicated.

5. We note that in reply it has been stated that Chartered Accountant of the Petitioner requested time till 14 March 2022 which was granted, however, learned counsel for the Petitioner has pointed out that the Chartered Accountant asked for two weeks time and it was granted till 14 March 2022 and therefore, the statement that Chartered Accountant asked for time till 14 March 2022 is not correct. He submitted that the requirement of the data being available on web portal was introduced with effect from 2019. Since concerned period is prior to this provision, the data has to be manually collected. The most of the suppliers of the Petitioner were scattered and also small business entities. In light of this position, Petitioner had requested for longer time.

6. Having taken note of the facts and circumstances of the case we find that request of the Petitioner was not entirely unreasonable. Had the opportunity of two weeks sought for granted to the Petitioner, this petition would not have arisen at all. In these circumstances, an opportunity needs to be given to the Petitioner.

7. However, we set a time table for the disposal with commitment for the Petitioner that no further time will be sought, whatever reply that Petitioner needs to submit would be done within time-bound period. We accept the undertaking of the Petitioner given through the counsel.

8. Petition disposed of by the following order :

(i) The Impugned order dated 23 March 2022 is quashed and set aside.

(ii) The show cause notice dated 15 February 2002 stands restored.

(iii) The Petitioner will appear before the concerned Officer on 10 April 2023 at 11.00 a.m.

(iv) The concerned Officer will either proceed to adjudicate on the same date or will give a suitable date. Thereafter, the proceedings be concluded by the concerned Officer within period of four weeks.

(v) The Petitioner will submit its reply by 3 April 2010.

9. The Writ Petition is accordingly disposed of in above terms.

10. We make it clear that we have not commented on the merits of the petition.