2024 (5) TMI 1088

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....dent Nos. 2 and 3. 2. This writ petition under Article 226 of the Constitution of India has been filed for the following relief:- "For the reasons stated above, it is humbly prayed that this Hon'ble Court may be pleased to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the Order bearing Case ID No. AD371022003502V, dated 30.12.2023 and the consequential recovery notices in Form GST DRC-07 for the years 2017-18, 2018-19 and 2019-20 passed by the 3rd Respondent as void, illegal, arbitrary, without jurisdiction, contrary to the Circular dated 17.07.2023 issued by the 1st Respondent as well as contrary to the provisions of the APGST Act, 2017 and CGST Act, 2017 and the Rules made ....

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....resaid submissions, it is evident that there is no challenge on the ground of violation of principles of natural justice, or the order being without jurisdiction. There is also no challenge to the vires of any provision of the statute. In view thereof, we are of the view that the present case does not fall within the well-recognised exceptions, where the writ petition may be entertained, without relegating the petitioner to first avail the statutory alternative remedy of appeal and particularly when such arguments or ground of challenge, as raised before us, can be very well taken before the appellate authority. The condition of pre-deposit for filing the appeal cannot be permitted to be bye-passed, by entertaining the writ petition. ....

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.... circular dated 17.07.2023 and observed as under:- "Further, that the above clarification was issued by the CBIC to restrict the difficulties in distribution of Input Service Distribution, in general most of the services are being rendered from their Head Office and will be distributed to the Branch Offices in order to reduce the complication in such distribution, the clarification was issued. In view of the above clarification, it is obvious that the clarification shall be applicable to the transactions made from Head Office to Branch Office only, but does not applicable to the services rendered from Branch Office to their Head Office. In the instant case, the services have been rendered from their Branch Office at Pydibh....