2020 (11) TMI 183 - HC - GST

Petitioner's Challenge Dismissed for Lack of Compulsion in GST Act Notices

The court dismissed the petitioner's challenge against the notices issued under Sections 73 and 74 of the GST Act, stating that there was no compulsion or ... Validity of Exts.P9 and P10 notices issued, prior to the issuance of a show cause notice under Section 73 and 74/ 74 of the GST Act - HELD THAT:- At this stage of the proceedings, where the petitioner is only being requested to pay certain amounts for avoiding a show cause notice that could possibly follow under Section 73/74, there is no compulsion or demand on the petitioner necessitating an interference in these proceedings under Art.226 of the Constitution of India. At this stage of the proceedings, the petitioner cannot impugn Exts.P9 and P10 notices which do not compel him to resort to any particular course of action. The writ petition in its challenge against Exts.P9 and P10 notices therefore fails - Petition dismissed. The petitioner challenged Exts.P9 and P10 notices issued to him before a show cause notice under Sections 73 and 74 of the GST Act. The court ruled that there is no compulsion or demand on the petitioner to interfere in the proceedings at this stage, as the notices do not compel any specific action. The challenge against the notices was dismissed.