2024 (3) TMI 1312

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....d passed in violation of natural justice. 2. The petitioner-Firm has pleaded that it received a phone call on 27th December 2023 intimating him that show-cause notice for the financial years 2017-18 and 2018-19 are being sent to it at its registered Email ID. On verification, the petitioner-Firm found that a show-cause notice was sent to its registered Email ID in FORM GST DRC-1 under section 73(1) of the Jharkhand Goods and Service Tax Act, 2017 (in short, JGST Act) and a reply thereof was sent on 29th December 2023 on the very next date of the date of knowledge. However, before that, the impugned order came to be passed on 28th December 2023 imposing tax, interest and penalty amounting to Rs. 1,72,073.67/-. 3. Mr. Sanjay Kumar Prasa....

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.... against a charge-sheet or show-cause notice vide Executive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh, Special Director v. Mohd. Ghulam Ghouse, Ulagappa v. Divisional Commr., Mysore, State of U.P. v. Brahm Datt Sharma, etc. 14. The reason why ordinarily a writ petition should not be entertained against a mere show-cause notice or charge-sheet is that at that stage the writ petition may be held to be premature. A mere charge-sheet or show-cause notice does not give rise to any cause of action, because it does not amount to an adverse order which affects the rights of any party unless the same has been issued by a person having no jurisdiction to do so. It is quite possible that after considering the reply to the show....