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Judgment
H.S. Thangkhiew, J
Heard Mr. N. Khera, learned counsel for the petitioner.
Issue notice.
Ms. K. Gurung, learned counsel vice Dr. N. Mozika, learned DSGI is present and accepts notice on behalf of the respondent No. 1. Mr. N. Syngkon, learned GA is present and accepts notice on behalf of the respondents Nos. 2 & 3, so no further notice is called for.
The grievance of the writ petitioner herein is with the ex-parte order dated 22.12.2023 passed by the respondent No. 3 under Section 73 of the Meghalaya Goods and Services Tax act, 2022, whereby the writ petitioner has been directed to make payment of Rs. 30,17,778/-(Rupees Thirty Lakhs Seventeen Thousand Seven Hundred Seventy-Eight) only including penalty by 22.01.2024, failing which recovery proceedings would be initiated.
Mr. N. Khera, learned counsel for the petitioner has submitted that the petitioner was unaware of the proceedings, inasmuch as, as far back as on 01.04.2022, the management and proprietorship of the firm in question had been vested with the new proprietor. He further submits that as the GSTIN of the petitioner had been cancelled, she was not apprehensive that any proceedings would lie against her any further. He therefore, submits that the limited prayer of the writ petitioner is to allow her to file appeal or reply to the show cause, as the same is barred by limitation. He further prays that in the interim no recovery proceedings be initiated against the writ petitioner, while the matter is pending before this Court.
Mr. N. Syngkon, learned GA for the respondents No. 2 & 3, prays that he may be allowed to obtain requisite instructions before the next date, and no interim orders are called for at this stage.
Having heard the learned counsel for the parties and on perusing the materials on record, it is seen that it is a fact that the GSTIN of the writ petitioner had been cancelled on 24.01.2023 w.e.f. 09.11.2022, the show cause notice as can be seen however, relates to a last date for claiming inputs credit for the financial year 2017-2018.
Be that as it may, as the matter is seized by this Court, it is ordered that until the next date, no coercive action or recovery proceedings be initiated against the writ petitioner.
Accordingly, list this matter on 17.06.2025.