2023 (12) TMI 1197 - HC - GST

Judicial Review Upholds GST Show Cause Notice, Mandates Procedural Fairness and Comprehensive Response from Assessee

HC dismissed the writ petition challenging GST show cause notice, directing the petitioner to file additional replies if needed. The court advised the tax ... Validity of SCN - jurisdiction of the assessing officer - justifiabilty of demand - non-reversal of excess ITC availed - HELD THAT:- Once petitioner has subjected itself to jurisdiction of the authority by filing reply, it is not deemed proper to address on the contentions raised by the petitioner touching the jurisdiction as well as merits of the show cause notice. Petitioner if so advised, may file additional reply incorporating the submissions as advanced before this Court. This Court hopes and trusts that the authority concerned shall address on the issues raised in the reply/ additional reply and pass an order with due advertence to the record keeping in mind the provisions of GST Act maintaining judicial discipline. The writ petition disposed off. Issues involved: Petitioner challenging show cause notice u/s Article 226 of the Constitution of India for GST Act non-compliance. Respondent arguing against maintainability due to filed reply. Petitioner questioning jurisdiction and merit of notice.Jurisdiction and Compliance: The petitioner, an assessee under the GST Act, brought a writ petition challenging a show cause notice dated 26-09-2023 for non-reversal of ITC as declared in GSTR-9 return for 2017-18. The respondent objected to the petition's maintainability, citing the filed reply. The petitioner's counsel contested the notice's validity on jurisdictional and merit grounds. The court refrained from delving into these contentions post the petitioner's reply submission, advising the petitioner to file an additional reply if desired.Disposition and Conclusion: The court disposed of the writ petition, expecting the authority to address the raised issues and make a decision in accordance with the GST Act provisions while maintaining judicial discipline. The petitioner was granted the option to submit further replies to incorporate arguments presented during the court proceedings.