2025 (1) TMI 982

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed Iqbal For the Respondents: By Adv. V. Girishkumar, Standing Counsel, Central Board of Indirect Taxes And Customs. JUDGMENT Petitioner has been served with a show cause notice dated 16.10.2024 issued under Section 127 of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services Tax Act, 2017, alleging that investigation revealed that petitioner and another person....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri. M.P. Shameem Ahamed, the learned counsel for the petitioner and Sri. V. Girishkumar, the learned Standing Counsel for the respondent. 4. Since petitioner is assailing a show cause notice, he has a remedy of filing an objection and invite an adjudication on merits. Even though petitioner referred to the decision of the Bombay High Court in Shanthanu Sanjay Hundaikari vs. Union of India and Oth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....jurisdiction or that it is an abuse of process of law would not suffice to exercise jurisdiction. When factual adjudication is necessary, interference under Article 226 of the Constitution of India is ruled out. 6. The reasons now stated by the petitioner are all matters which can be agitated before the adjudicating authority itself. The issue requires factual adjudication as well. 7. Hence, I f....