Rathickal Kootaima Trading Limited. vs. The Superintendent
Held
The Court declined to entertain the writ petition against the show cause notice, stating that it was neither without jurisdiction nor against law. It held that the competent authority should decide the issues raised in the notice, and the petitioner has statutory remedies available after a decision is rendered.
Facts
The petitioner, a registered dealer, challenged a show cause notice (Form GST DRC-01) issued under Sections 73 and 50 of the CGST Act. The notice alleged irregular Input Tax Credit (ITC) availment and non-payment of late fees for delayed annual returns. The petitioner had already filed a reply to the show cause notice.
Key Issues
Whether a High Court should entertain a writ petition challenging a show cause notice that is not without jurisdiction or against law, particularly when the petitioner has already filed a reply and statutory remedies are available.
Sections Cited
Section 73, Section 50
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 MONDAY, THE 15TH DAY OF JANUARY 2024 / 25TH POUSHA, 1945 WP(C) NO. 28803 OF 2023 PETITIONER/S: M/S.RATHICKAL KOOTAIMA TRADING LIMITED. SHAMLA VIHAR, VILABHAGOM, VETTOOR, CHERUNNIYOOR, THIRUVANANTHAPURAM. REPRESENTED BY ITS DIRECTOR, ANZAR. S., PIN - 695307 BY ADVS. SABU C.J S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S: 1 THE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, ATTINGAL RANGE, 1ST FLOOR, REGENCY MALL, MAMOM, ATTINGAL., PIN - 695104 2 SUPERINTENDENT, AUDIT CIRCLE-II, KADAPPAKKADA KOLLAM., PIN - 691008 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI., PIN - 110001 BY ADV SREEJITH P.R THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28803 OF 2023. 2 J U D G M E N T The petitioner, a proprietorship firm, has filed the present writ petition before this Court impugning th
The judgment continues below.
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