2023 (8) TMI 779

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.... dated 23rd June, 2023 in W.P.A. 13600 of 2023. In the said writ petition, the appellant has prayed for issuance of a writ of declaration to declare rule 42(3) of the CGST Rules, 2017 as ultra vires the Constitution of India. The appellant has also challenged the show cause notice dated 10th May, 2023 issued by the 3rd respondent under section 73 of the WBGST Act. The learned single Bench had entertained the writ petition so far as the challenge to the Constitutional validity of rule 42(3) of the CGST Rules, 2017. However, with regard to the challenge to the show cause notice, the learned writ Court was not inclined to interfere or interdict the show cause notice and directed the appellant to file an appeal. Aggrieved by such order, the app....

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....of his such contention reliance was placed on the decision of the High Court of Gujarat in Principal Commissioner vs. Alembic Ltd. reported in 2019 (29) G.S.T.L. 625 (Guj.). 4. Further, it is submitted that the impugned show cause notice is also bad in law on account of lack of pecuniary jurisdiction on the part of the authority viz. the 3rd respondent, who issued the show cause notice and in this regard reference has been made to the circular issued by the Central Board of Excise and Customs in Circular No. 31/05/2018-GST dated 9th February, 2018. 5. We have heard Mr. T.M. Siddique, learned Government counsel on the above submission. The show cause notice dated 10th May, 2023 has been issued under section 73 of the WBGST Act. In the sai....

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....eet Charge, Kolkata. In the said representation they have acknowledged the intimation received under section 73(5) of the CGST Act, 2017. The assessee stated that they do not agree with the allegations and the demand of tax along with interest for the alleged inadmissible ITC. They further stated that they shall submit their defence in case, the department will proceed to issue any show cause notice as required under law. Thus, in terms of the requests made by the assessee, show cause notice dated 10th May, 2023 has been issued along with the statutory form viz. GST DRC 01 dated 10th May, 2023 in which the report has been appended. 7. On a perusal of the report, it is seen that it has been explicitly stated that the appellant is required t....