2025 (6) TMI 1420

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....and prayed for the following reliefs:- "a) A writ and/or order in the nature of appropriate writ calling the entire records of the case pertaining to the case of the petitioner. b) A writ and/or an order in the nature of appropriate writ do issue quashing/setting aside the show cause notice dated 28.03.2024 (Annexure P-7). c) A writ and/or an order in the nature of appropriate writ do issue directing the respondent authorities to immediately release the cash of Rs.17,50,000/-, seized during the search proceeding. d) A writ and/or an order in the nature of appropriate writ do issue directing the respondent authorities to allow crossexamination of the persons, relying on whose statement, show cause notice has been issued. e) Cos....

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....d by the Finance Act, 2020 (12 of 2020), [w.e.f 1-1-2021], wherein it has been stipulated that any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on. He would further submit that at the relevant period for which the show cause notice was issued, the aforesaid section was not applicable at all, therefore, the authority has no jurisdiction to issue the said show cause notice dated 28.03.2024 under Rule 100(2) and 142(1)(a) in Form GST DRC-01. He also submits that the impugned notice is vague as the aforesaid....

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....s submits that the petitioners have taken a contrary stand as on one side they sought relief for cross-examination of the witnesses and the Department has no objection in providing an opportunity to them in accordance with law and on the other side, they sought to quash the show cause notice dated 28.03.2024. He would further submit that in a catena of decisions, the law laid down is well settled that against a mere issuance of a show cause notice, a Writ Petition may be held to be pre-mature because the petitioner has every right to raise all such grounds before the adjudicating authority. He submits that in the present case, if the grounds taken in the present petition are raised before the adjudicating authority, the said authority will ....

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....and the petitioner would always be at liberty to raise the ground as to whether the provision under Section 122(1A) of the CGST Act is attracted or not or in any manner has no foundation, before the adjudicating authority. In this regard, the Hon'ble Supreme Court from time to time reiterated the aforesaid principle(s) that the High Court should be reluctant to interfere against mere issuance of show cause notice. In the matter of Kunisetty Satyanarayana (supra), it was materially observed at paras 14 and 15, which read as under:- "14. The reason why ordinarily a writ petition should not be entertained against a mere showcause notice or charge-sheet is that at that stage the writ petition may be held to be premature. A mere charge-sheet o....