M/S Ram Niwas Moti Lal vs. Deputy Commissioner, State Tax And Another

Held

The Court held that interference under Article 226 of the Constitution of India was not warranted as the proceedings did not suffer from any jurisdictional error. The writ petition was disposed of with a direction that if the petitioner files objections to the impugned show cause notice, the same shall be dealt with and decided on their own merits. The Court also directed that any applications by the petitioner for copies of relied-upon documents (RUDs) should be dealt with before concluding the proceedings. The ratio is that a writ petition challenging a show cause notice will not be entertained if no jurisdictional error is established, and the petitioner should first respond to the notice.

Facts

The petitioner, M/s Ram Niwas Moti Lal, challenged a show cause notice dated July 24, 2026, issued under Section 73 of the U.P. GST Act, 2017, and other proceedings initiated under Section 122 of the same Act. The petitioner sought intervention under Article 226 of the Constitution of India. The respondents were the Deputy Commissioner, State Tax, and another authority. The court noted that the proceedings did not appear to suffer from any jurisdictional error.

Key Issues

1. Whether the writ petition is maintainable against the show cause notice and other proceedings initiated under the U.P. GST Act, 2017, when no jurisdictional error is demonstrated. (Section 73, Section 122, Article 226 of the Constitution of India). Petitioner's contention: The petitioner sought to challenge the show cause notice and related proceedings. Revenue's contention: The revenue argued that the proceedings were valid and did not suffer from any jurisdictional error, thus warranting dismissal of the writ petition.