2025 (1) TMI 206 - HC - GST

Invocation of extraordinary jurisdiction of this Court under Article 226 of the Constitution challenging the impugned notice, primarily, on the ground that any decision taken pursuant to the impugned notice would be violative of principles of natural justice - HELD THAT - It is found that the expected response from the Petitioner is already reflected at S. No. 9 of Part-B of the impugned notice. That apart, the Petitioner also claims to have filed a detailed representation explaining its position. The ends of justice would be served by disposing of this Petition by directing the concerned tax authority to take a final decision in the matter, after considering the representation stated to have been filed by the Petitioner and the response reflected against S. No. 9 of Part-B of the impugned notice. Petition disposed off.

Summary

In the case before the Jammu and Kashmir and Ladakh High Court, the petitioner challenged a notice issued under Article 226 of the Constitution of India, concerning excess input tax credit and associated interest under the Central Goods and Services Tax Act, 2017. The notice required the petitioner to either pay the excess amount or provide a justification within seven days. The petitioner did not respond within this period and sought judicial intervention, arguing that any decision made would violate the principles of natural justice.

The Court, presided over by Hon'ble Mr. Justice Sanjeev Kumar and Hon'ble Mr. Justice Puneet Gupta, considered the petitioner's representation and the response noted in the notice. The Court concluded that justice would be served by directing the tax authority to make a final decision after considering the petitioner's representation and response. The Court clarified that if the decision is unfavorable to the petitioner, they may pursue further legal remedies. Consequently, the writ petition was disposed of on these terms.