Abdulkhader Shamsudheen vs. The Superintendent
Held
The Court declined to entertain the writ petition against a show cause notice, finding it was not without jurisdiction or against statutory prescription. It directed the petitioner to file a reply to the show cause notice within seven days, after which adjudication should proceed with an opportunity for hearing.
Facts
The petitioner filed a writ petition challenging a show cause notice issued under Section 73 of the CGST Act, 2017 / KSGST Act, 2017, demanding input tax credit. Instead of responding to the notice, the petitioner approached the High Court.
Key Issues
Whether a writ petition challenging a show cause notice is maintainable when the notice is not issued without jurisdiction or against any statutory prescription.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945 WP(C) NO. 2164 OF 2024 PETITIONER/S: ABDULKHADER SHAMSUDHEEN AGED 42 YEARS 11/354, KOTTEKKAD, MANJAPRA, PALAKKAD, PIN – 678685 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE, ALATHUR RANGE, C.R. BULDINGS, PALAKKAD, PIN – 678001 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTO0MS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN – 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADV.RESHMITA RAMACHANDRAN-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.2164 of 2024 2 JUDGMENT Dated this the 18th day of January, 2024 The petitioner has approached this Court against the show cause notice dated 5t
The judgment continues below.
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