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2024 (5) TMI 359

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.... has approached this Court for grant of writ in the nature of certiorari to quash the Show Cause Notice dated 21.12.2023 issued by respondent No. 4 and alternatively issue the writ in the nature of writ of prohibition by restraining the respondents from the levying on Goods and Services Act, 2017 (for short, 'GST') on un-denatured Extra Neutral Alcohol supplied by the petitioner and in view of the recommendation made by the respondent No. 3 as per Annexure-L. 2. Heard learned counsel Sri. Raghavendra B. Hanjer and Sri. H.R. Kambiyavar, for petitioner, learned counsel Sri. M.B. Kanavi, for respondent No. 1, learned counsel Sri. Girish Hulamani, for respondent Nos. 2 to 5 and Sri. P.N. Hatti, learned High Court Government Pleader for respond....

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....how Cause Notice. Accordingly, he prays for allowing the petition. 6. Per contra learned counsel for respondent Nos. 2 and 5 opposing the petition submitted that the petitioner is challenging Annexure-A-Show Cause Notice issued by respondent No. 4 dated 21.12.2023. As per Annexure-A respondent No. 4 has referred to the notification issued by the Central Government and when petitioner was called upon to Show Cause as to why total GST Rs. 91,71,56,925/- should not be demanded. The petitioner was called upon to submit his written explanation within a period of 30 days. The same was not complied by the petitioner and he has not submitted any written explanation. This Show Cause Notice was issued under Section 50 of Goods and Services Tax (for ....

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....ritten explanation to the Show Cause Notice and there is no reason as to why he has not chosen to do so. Under such circumstances, this Court may not interfere at the stage of the Show Cause Notice to pass any order as it is the Competent Authority which will decide the issue, if any, raised by the petitioner. Accordingly, he prays for dismissal of the petition as not maintainable. 10. Learned High Court Government Pleader for respondent No. 6 adopting the arguments addressed by learned counsel for respondent Nos. 2 to 5 submits that since it is only the Show Cause Notice which was issued by respondent and since the petitioner has not chosen to file his written explanation to the said Show Cause Notice. The petition is liable to be dismiss....

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.... cancellation of licence. On the other hand, learned counsel for the respondents placed reliance on the recent decision of the Hon'ble Apex Court Union of India (supra) where the Apex Court in para 19 held as under. "19. On the other hand, we find force in the contention of the learned senior counsel, Sri Radhakrishnan, appearing for the appellants that the High Court has committed error in entertaining the writ petition under Article 226 of Constitution of India at the stage of show cause notices. Though there is no bar as such for entertaining the writ petitions at the stage of show cause notice, but it is settled by number of decisions of this Court, where writ petitions can be entertained at the show cause notice stage. Neither it is ....