Petitioner is directed to reply to show cause notice
Section 112 of the CGST Act — Appeal Before Tribunal– The petitioner prayed for quashing the order dated 16.03.2020 passed by the appellate authority as well as to quash show cause notice dated 04.06.2020. the respondent submitted that one order is an appealable order and other is only a show cause notice to which the petitioner has to submit his reply and thereafter the Authorities have to adjudicate the issue and pass orders in accordance with law. The court observed that the petitioner to file appeal as provided under Section 112 of the Act. The clarification circular produced along with memo dated 10.09.2020 provides for filing of appeal within three months from the date of constitution of the Tribunal or the date on which the President enters office. As on this date, the Tribunal has not been constituted. Further, the petitioner is to file reply to the said show cause notice.
Held that:- The Hon’ble High Court directed the petitioner to file an appeal against the impugned appeal order within three months from the date of constitution of the Tribunal or within three months from the date of President enters office. Further, directed to file reply to SCN within two weeks. Thereafter, the Adjudicating Authority shall consider the objection filed if any, adjudicate the issue and pass orders in accordance with law.