2024 (11) TMI 823

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....yal, learned Standing Counsel, CGST for the respondent nos. 2 & 3; and Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 4 & 5. 2. The petitioner is a registered assessee under the provisions of Central Goods and Services Tax [CGST] Act, 2017/Assam Goods & Services Tax [AGST] Act, 2017, with GST Registration no. is 18AJRPG4695H1ZL. The petitioner has been served with two Show Cause Notices under Section 73 of the CGST/AGST, 2017 as follows :- [i] Show Cause Notice bearing Reference no. ZD180923010495B dated 27.09.2023 for the Financial Year : 2017-2018 in Form GST DRC-01; and [ii] Show Cause Notice bearing Reference no. ZD181223015614P dated 13.12.2023 for the Finance Year : 2018-2019 in Form....

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....r : 2018-2019 has been made subject-matter of challenge in a number of writ petitions. The extension of time limits as specified by sub-section [9] and sub-section [10] of Section 73 for the Financial Year : 2018-2019 up to 30.04.2024 was also challenged. The main ground to lay such challenge was that there was absence of GST Council recommendation prior to issuance of the Notification no. 56/2023-Central Tax under Section 168A of the CGST Act, 2017. 6. After submission of replies to the afore-mentioned two Show Cause Notices by the petitioner, the proceedings initiated by the Show Cause Notices, dated 27.09.2023 & dated 13.12.2023, had culminated into two Orders-in- Original under Section 73[9] of the CGST/AGST Act, 2017 bearing Referen....

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....effect that when an efficacious, alternative, adequate and statutory remedy of appeal is available, then a writ petition under Article 226 of the Constitution of India is not to be entertained, unless the petitioner has been able to make out any of the grounds :- [a] the writ petition has been filed for the enforcement of a fundamental right protected by Part III of the Constitution; [b] there has been a violation of the principles of natural justice; [c] the order or proceedings are wholly without jurisdiction; or [d] the vires of a legislation is challenged. The petitioner is at liberty to prefer an appeal against the Order-in-Original dated 30.12.2023 passed by the Adjudicating Authority for the Financial Year : 2017-2018 under Section 1....