2024 (7) TMI 363

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....ssued by respondent No. 1 and alternatively issue the writ in the nature of writ of prohibition by restraining the respondents from levying the Goods and Services Act, 2017 (for short, 'GST') on un-denatured Extra Neutral Alcohol (for short, 'ENA') supplied by the petitioner. 2. Heard learned counsel Sri. Raghavendra B. Hanjer and Sri. H.R. Kambiyavar, for petitioner, learned counsel Sri. Girish Hulamani, for respondent No. 1 and learned counsel Sri. M.B. Kanavi, for respondent No. 2 and Sri. P.N. Hatti, learned High Court Government Pleader for respondent No. 3. 3. Learned counsel for the petitioner submits that the petitioner is aggrieved by the Show Cause Notice produced as per Annexure-G, passed by respondent No. 1, ca....

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....titioner is challenging Annexure-G-Show Cause Notice issued by respondent No. 1 dated 23.09.2021. As per Annexure-G respondent No. 1 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. 16,23,82,230/- 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 short, 'the GST Act'). The document produced by the respondents discloses that respondent Nos. 1 and 2 are having the authority under the notification issued by....

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....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. 3 adopting the arguments addressed by learned counsel for respondent Nos. 1 and 2 submits that, since it is only the Show Cause Notice which was issued by respondent No. 1 and since the petitioner has not chosen to file his written explanation to the said Show Cause Notice, the petition is liable to be dismissed as not maintainable. 11. Perused the material on record. 12. Petitioner is aggrieved by issuance of show-cause notice dated 23.09.2021 issued by re....

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....nion 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 a case of lack of jurisdiction nor any violation of principles of natural justice is alleged so as to entertain the writ petition at the stage of n....