2022 (3) TMI 166

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....cate (for Opp. Party No. 1 & 2) Mr. Radheshyam Chimanka, Advocate (for Opp. Party No. 3) Mr. S.K. Parhi, A.S.G.I (for Opp. Party No.4)   ORDER 1. This matter is taken up by virtual/physical mode. 2. The Petitioner questions the Show Cause Notice dated 25.01.2022 issued by the Opposite Party No. 1 (CT and GST Officer, Cuttack-I East Circle, Cuttack) vide Annexure-2 series U/s 74....

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....his tax liability. He further submits that while filing GST returns in form GSTR-3B, it has disclosed as 'Nil'. To this, the counsel for the Petitioner submits that while filing Annual Return on 20.12.2020 for the year 2018-19, he has disclosed the correct figures. Perusal of the impugned notice dated 25.01.2022, it is revealed that the Proper Officer has determined the quantum of tax short paid, ....

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.... the Hon'ble Supreme Court in India in the case of Union of India verses Coastal Container Transporters Association, Civil Appeal No. 2276 of 2019. In the said case, the case of Respondents was that Show Cause Notice issued was contrary to circular issued by the CBEC. Hon'ble Court observed that entertaining writ petition is not proper when alternative remedy under statute is available. The Hon'bl....