M/S. Dwaraka Mineral Works vs. The Assistant Commissioner (St)

Held

The Court held that a writ petition is not maintainable against a show-cause notice when a final order has already been passed by the revenue authority. The reasoning was that the petitioner's remedy lies in challenging the final order itself, not the preliminary notice. The Court dismissed the writ petition on this ground. The operative direction was to dismiss the writ petition and grant liberty to the petitioner to challenge the final order under DRC-07 dated 31.05.2022. No other issues were decided on merits.

Facts

The petitioner filed a writ petition challenging a show-cause notice dated 31.05.2022, issued by the first respondent for the tax periods from 2017-2018 to August 2020. However, the Court observed that an order under DRC-07, dated 31.05.2022, had already been passed. The Court noted that the petitioner should challenge the final order rather than the show-cause notice. Consequently, the writ petition was dismissed, with liberty granted to the petitioner to challenge the DRC-07 order.

Key Issues

1. Whether a writ petition is maintainable against a show-cause notice when a final order has already been passed by the revenue authority, concerning the GST Act and Rules. The petitioner argued that the writ petition was filed to challenge the show-cause notice. The revenue did not present any arguments as the Court dismissed the petition on procedural grounds. The Court's primary concern was the existence of a final order which rendered the challenge to the show-cause notice premature and inappropriate for a writ proceeding.