Calcutta High Court (Appellete Side)
Maithan Steel And Power Limited vs The Additional Director General on 17 December, 2025
17.12.2025
Ct. no.551
Sl.26
Samarpita
W.P.A. 24088 of 2025
Maithan Steel And Power Limited
Vs.
The Additional Director General, Directorate
General of GST Intelligence, Kolkata Zonal
Unit&Ors.
Mr.ArnabChakraborty ,
Mr.AniketChaudhury
... for the petitioner
Mr.BhaskarProsad Banerjee,
Mr.TapanBhanja
... for the Respondent Authorities
1. Affidavit-of-service filed by the petitioner is taken on record.
2. This writ petition mounts challenge to a notice to show cause cum demand dated June 25, 2025, issued to the petitioner by the Additional Director, Directorate General of Goods and Service Tax Intelligence, Kolkata Zonal Unit.
3. Mr. ArnabChakraborty, learned advocate appearing for the petitioner, submits that the notice to show cause has been issued without considering the petitioner's reply to the pre-show cause notice dated June 19, 2025 that had been issued to the petitioner earlier.
4. It is submitted that despite a highly compressedtime frame of five days having been granted to the petitioner to reply to the pre-show cause notice dated June 19,2025, the petitioner submitted its reply 2 within the period indicated in the notice alongwith all relevant documents in support of the petitioner's case. It is submitted that such reply was furnished by the petitioner through e-mail dated June 24, 2025, and the notice to show cause notice was issued on the very next date, evidently without even considering the petitioner's reply to the pre-show cause notice.
5. Mr. Banerjee, learned Advocate appearing for the respondent/ GST Authorities, submits that this writ petition should not be entertained inasmuch as the petitioner has approached this Court belatedly.
6. It is submitted that the notice to show cause reached the petitioner on June 25, 2025itself, and the petitioner waited for about three months to approach this Court. It is submitted that when the notice to show cause provided a window of thirty days for the petitioner to reply thereto then the petitioner should have approached this Court within the said time frameand not beyond and that a belated approach by the petitioner should therefore not be countenanced without there being any explanation therefor.
7. At this juncture, Mr. Chakraborty, learned advocate appearing for the petitioner, submits that the petitioner would be satisfied, if the petitioner is afforded an opportunity to submit a detailed reply to the show cause notice impugned herein and if the respondent authorities are directed to consider thesaid reply of the petitioner to the show cause alongwith the 3 reply furnished by the petitioner to the pre-show cause notice through e-mail (Annexure P-3 to the writ petitioner at page 62 thereof) together with the attachments thereto as also the letter and its appendages annexed to this writ petition as AnnexureP-5 (at pages 97-147 of the writ petition).
8. Mr. Chakraborty's submissions are quite fair and there should not be any serious objection to it.
9. In such view of the matter,the petitioner is given liberty to file its detailed reply to the impugned notice to show cause within four weeks from date. The adjudicating authority named in the show cause notice dated June 25, 2025 i.e. the Additional Commissioner/ Joint Commissioner, Kolkata CGST & CX South Commissionerateis directed to consider the petitioner's reply to the notice to the show cause impugned in the present writ petition, which the petitioner may be filing in terms of this order together with the petitioner's e-mail dated June 24, 2025 (AnnexureP-3 to the writ petition at page 62 thereof)alongwith the attachments thereto as also the petitioners reply which forms Annexure P-5 to the writ petition alongwithitsannexures (at pages 97-147 of the writ petition).
10. It is needless to mention that the adjudicating authority shall afford an opportunity of personal hearing to the petitioner before taking the final 4 decision, in the said proceeding, in accordance with law.
11. In case the petitioner does not file any further reply in terms of this order, the documents indicated herein above i.e. the e-mail alongwith its attachments (Annexure P-3 at page 62 of the writ petition)and the reply annexed to the writ petition as Annexure P-5 alongwith its annexures (at pages 97-147 of the writ petition) shall be considered as the petitioner's reply to the impugned notice to show cause dated June 25, 2025.
12. With the aforesaid observation, the writ petition being WPA 24088 of 2025 is disposed of.
(Om Narayan Rai, J.)