2026 (8) TMI 1371

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....ain, Mr. M Bhuyan. JUDGMENT & ORDER(ORAL) Heard Ms. N Gogoi, the learned counsel appearing on behalf of the petitioners. Also heard Mr. SC Keyal, the learned Senior Counsel as well as the Standing Counsel, GST, assisted by Mr. K Jain, the learned counsel. 2. The present writ petition has been filed by the petitioners challenging the show cause notice under Section 74 of the Assam Goods and Service Tax Act, 2017 (for short, 'the AGST Act of 2017' ) dated 01.04.2022 issued by the respondent No. 7 whereby the petitioners were asked to submit their reply by 30.04.2022. 3. The records reveal that the learned Coordinate Bench of this Court vide the order dated 29.06.2022 directed the respondents in the State GST not to take any coerci....

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....he backdrop of the above, the present proceedings are taken up for disposal. 7. It is relevant to take note of that the challenge in the writ petition has no correlation with the challenge in the interlocutory application. There was also no stay or any interim directions against the Proper Officer under the CGST Act of 2017 to initiate any proceedings under Section 74 of the Act of 2017. Under such circumstances, the challenge by way of an interlocutory application to the Order-in- Original dated 12.02.2026 was completely misconceived. 8. This Court has also taken note of the Order-in-Original dated 12.02.2026 and there appears to be no jurisdictional error committed by the Proper Officer for this Court to exercise the extraordinary j....

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.... the present proceedings, the petitioner should be granted an opportunity to avail the appellate remedy as provided under Section 107 of the CGST Act 2017. 12. Accordingly, this Court, therefore, disposes of the instant writ petition with the following observations and directions: (i).The challenge to the notice dated 01.04.2022 issued by the respondent No. 7 had become infructuous in view of the passing of the Order-in-Original dated 12.02.2026 by the respondent No. 3. Accordingly, the reliefs which have been sought for in the present writ petition cannot be granted. (ii). The challenge to the Order-in-Original dated 12.02.2026 passed by the respondent No. 3 by way of the interlocutory application is totally misconceiv....