2023 (11) TMI 50 - HC - GST

Validity of adjudication notice - misuse of E-way Bills by the consignor - inherent lack of jurisdiction - HELD THAT - Once allegations of infraction of law arise, adjudication proceedings may not be interjected in exercise of extra ordinary jurisdiction of the writ court. Limited scope of challenge may be preserved for cases involving inherent lack of jurisdiction or grounds of like nature. Reference made to certain other facts narrated in the show cause notice would also remain to be examined in the adjudication proceedings. Accordingly, inference claimed is declined, in face of alternative statutory remedy available to the petitioner - the writ petition is dismissed.

Summary

Issues involved: Challenge to adjudication notice for alleged misuse of E-way Bills.

Summary:
The High Court of Allahabad dismissed the writ petition challenging an adjudication notice issued for the tax period August 2018 to March 2019. The allegation involved the misuse of E-way Bills by certain consignors, with the petitioner being implicated in the misuse. The Court refrained from delving into the correctness of the allegation, stating that the petitioner has statutory remedies available to contest the notice. The Court emphasized that the petitioner was a registered person during the relevant tax period, regardless of surrendering business registration later. Adjudication proceedings cannot be interrupted by the writ court unless there is an inherent lack of jurisdiction. The Court highlighted that the petitioner can raise objections and present a defense during the adjudication process. The writ petition was ultimately dismissed, with the Court clarifying that their decision does not prejudge the petitioner's defense in the ongoing adjudication.