Noor Enterprises vs. The Assistant Commissioner Of State Tax
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HON’BLE SRI JUSTICE RAVI NATH TILHARI & HONOURABLE SRI JUSTICE HARINATH.N ORDER:
Heard Sri Anil Kumar Bezawada, learned, learned counsel for the petitioner and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax appearing for the respondent Nos.1 & 2. Sri Y.V.Anil Kumar, learned Standing Counsel for Central Government appears for respondent No.4. 2. This writ petition under Article 226 of the Constitution of India has been filed for the following relief:-
“It is therefore prayed that this Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in Show Cause Notice dated 29.09.2023 issued vide Ref.No.ZD370623005198E for the period July, 2017 to March, 2018 in relation to reversal of common input tax credit under Rule-42 (Annexure P-1) as the adjudication order passed by the 2nd Respondent in Order-In-Original dated 21.06.2019 in Form DRC-05 (Annexure P-4) on the same issue for the same tax payer has attained the finality and without proper appreciation of the grounds filed by the petitioner in the reply letter dated 23.06.2023 (Annexure P-2) to DRC-01A intimation dated 06.06.2023 issued by the 1st Respondent (Annexure P-3) being arbitrary, without juri iction, unconstitutional, unreasonable and against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder and to pass.”
This petition was filed challenging the show cause notice dated 29.09.2023 issued vide Ref. No. ZD370623005198E for the period July, 2017 to March, 2018 in relation to reversal of common input tax credit under Rule – 42 (Annexure P-1).
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Learned counsel for the petitioner submits that after filing of this petition, final order has been passed by respondent No.1 on 27.12.2023 vide Ref.No.ZD3709230209850. He further submits that copy of the said order has been filed along with a memo dated 02.01.2024 i.e., today in the Registry.
In view of what has been stated above, this writ petition against the show cause notice does not survive.
Accordingly, the Writ Petition is dismissed as infructuous, leaving it open to the petitioner to seek remedy against the order, dated 27.12.2023 if any grievance remains against the said order, in which if so advised and the occasion so arises the grounds of challenge to the show cause notice may also be taken.
No order as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall also stand dismissed. __________________________ RAVI NATH TILHARI, J
__________________ HARINATH.N, J
Date: 02.01.2024 AG
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136 HON’BLE SRI JUSTICE RAVI NATH TILHARI & HONOURABLE SRI JUSTICE HARINATH.N Date: 02.01.2024
AG
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.