Section 73/74 of the CGST Act, 2017 – Show Cause Notice -–- The intra-Court appeal is against the order dated 3rd February, 2023, whereby, the Learned Single Bench declined to grant any interim order. The appellants challenged SCN dated 29th December, 2022 on the ground that the very same issue is now subject matter of consideration by the respondent who has issued notice dated 7th November, 2022. The court observed that if the subject issue is one and the same or if the subject is inter-related, it is always better that one authority adjudicates the matter. By directing the assessee to face multiple authorities may result in conflicting decisions.

Held that:- The Hon’ble High Court directed the respondents to place the entire file pertaining to the SCN to the Special Commissioner, State Tax, Bureau of Investigation, Kolkata, who shall in turn direct the said show cause notice and file be placed before the Assistant Commissioner, State Tax, Bureau of Investigation, South Bengal (HQ) and to adjudicate the show cause notice along with the proceedings already initiated pursuant to the notice dated 7th November, 2022. The appellants are directed to submit their reply to the SCN within 30 days.