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 authority to address jurisdictional and merit-based concerns while following GST Act provisions, maintaining procedural fairness and allowing the assessee an opportunity to present comprehensive arguments.

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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.

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