Maa Sheetla Ventures LTD. vs. Union Of INDIA
Held
The Court found substance in the submission made by the learned State Counsel. It held that the writ petition was premature because the petitioner had approached the Court challenging a show cause notice instead of furnishing the requested information to the State GST authorities. The Court dismissed the writ petition on the ground of alternative remedy. However, it granted liberty to the petitioner to move an appropriate application before the State GST authorities seeking an extension of time for submitting a reply to the notice. The Court further directed that if such an application were made, it should be considered favorably by the authorities. The Court did not decide on the merits of the show cause notices themselves.
Facts
The petitioner, a registered dealer under both the State GST Act and Central GST Act, received show cause notices from both authorities. The petitioner submitted a reply to the Central GST notice but claimed inability to reply to the State GST notice due to the original documents being with the Central GST authorities. The petitioner sought to quash three letters dated 06.05.2022, 12.05.2022, and 18.05.2022, issued by the Deputy Commissioner, Audit-II, Rudrapur, under the State Tax department. The State counsel argued that the State GST authorities were not concerned with the original documents and had only sought information via a questionnaire already sent to the petitioner, asserting the writ petition was not maintainable as it challenged a show cause notice.
Key Issues
1. Whether the writ petition is maintainable when it challenges show cause notices issued by the State GST authorities, thereby circumventing the alternative remedy of responding to the notices. Petitioner's contention: The petitioner argued that they were unable to furnish a reply to the show cause notice issued by the State GST authorities because the original documents, essential for preparing the reply, were in the possession of the Central GST authorities. Therefore, they sought the quashing of the notices. Revenue's contention: The State counsel argued that the writ petition was not maintainable as it was filed against a show cause notice. They contended that the State GST authorities were not concerned with the original documents and had merely sought information through a questionnaire already dispatched to the petitioner. The State counsel asserted that the petitioner should have responded to the questionnaire instead of filing a writ petition.
Sections Cited
CGST Act, State GST Act
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 1167 of 2022
Hon’ble Manoj Kumar Tiwari, J.
Mr. Bhupesh Kandpal, Advocate holding brief of Mr. H.C. Joshi, learned counsel for the petitioner.
Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand.
Heard learned counsel for the parties and perused the record.
Petitioner is a registered dealer under State GST Act as well as Central GST Act. According to him, he has been issued notice by authorities of Central GST and State GST.
Learned counsel for the petitioner submits that petitioner has given reply to the show cause notice issued by Authorities of Central GST. He, however, submits that since original documents were filed before the authorities of Central GST, therefore, petitioner is not in a position to submit reply to show cause notice issued under State GST, for want of original documents.
By means of this writ petition, petitioner has sought the following relief:- (a) A writ order or direction in the nature of certiorari quashing the letter reference no
The judgment continues below.
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