AI Drafter 
TaxTMI 
TaxTMI 
2025 (8) TMI 787
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....ndia challenging the show-cause notice 30.09.2023 issued by Joint Director, Directorate General of Goods & Service Tax Intelligence (DGGSTI). FACTS OF THE CASE IN BRIEF 02. The petitioner is company registered under the provisions of Companies Act, 2013 having its registered office at 517, 5th Floor, Shekhar Central, A.B. Road, Manormaganj, Indore. The petitioner is registered under the GST Laws. The petitioner is a 'Software as a Service' (SaaS) based company providing student recruitment solution which includes overseas advisory services to the foreign universities, services to the students seeking admission in foreign universities and receives consideration from the respective service recipient in lieu of the services rende....
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....etitioner duly participated in the enquiry and finally, when authority came to the conclusion that notice under Section 74 of the CGST Act is liable to be issued to the petitioner and show-cause notice dated 30.09.2023 was issued calling upon the petitioner to show cause before the Deputy / Assistant Commissioner, CGST, Division - 4. Hence, the petitioner has approached this Court by way of present writ petition. SUBMISSIONS OF PETITIONER 03. Shri P. M. Choudhary, learned Senior Counsel appearing for the petitioner submits that the petitioner cannot be forced to face enquiry under Section 74 of the CGST Act. Even if the petitioner's services constitute intermediary service within the meaning of Section 2(13) of the IGST Act, the p....
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....the aforesaid contentions, learned Senior Counsel has placed reliance upon a judgment delivered by the Apex Court in the case of Siemens Limited v/s State of Maharashtra & Others reported in (2006) 12 SCC 33, wherein the Apex Court has held that ordinarily a Writ Court may not exercise its discretionary jurisdiction in entertaining a writ petition questioning a notice to show cause unless the same inter alia appears to have been without jurisdiction. But when a notice is issued with premeditation, a writ petition would be maintainable. Even if the Courts direct the statutory to hear the matter afresh, ordinarily such hearing would not yield any fruitful purpose. 07. Reliance has also been placed upon several judgments delivered in the ca....
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....l be junior to the authority who has issued the show cause notice. 09. So far as contention of Shri Choudhary, learned Senior Counsel that on various issues, the finding has been recorded by the DGGSTI is concerned, Shri Prasad submits that this Court may observe that this finding shall not influence the Proper Officer to adjudicate the matter. 10. Shri Prasad, learned counsel further submits that even otherwise, any finding or observations recorded in the show-cause notice are not binding on the Adjudicating Authority. These are the findings prima facie in order to show that there is proper application of mind by the Commissioner, DGGSTI before proceeding under Section 74 of the CGST Act. Since the petitioner has raised various issue....
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....ce under Section 74 of the CGST Act, detailed enquiry was conducted by DGGSTI, in which the petitioner was called upon to submit documents as well as record the statement. During the said enquiry, the petitioner appeared with the detailed reply, material and case laws, therefore, the Joint Director thought it proper to deal with all the objections and materials before coming to the conclusion that the petitioner is liable to be called upon to show-cause before Deputy / Assistant Commissioner, CGST, Division - 4. However, in the show-cause notice in paragraph - 93, the Joint Director has carefully observed that the show-cause notice is issued without prejudice to any other action / enquiry that may be taken / initiated against the Noticee No....