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2024 (1) TMI 706 - HC - GSTMaintainability of petition - efficacious remedy of appeal or revision - tax-payer has not provided any response to the show cause notice issued within the time prescribed and neither the tax-payer appeared for personal hearing - HELD THAT - Keeping in view the conduct as such of the petitioner who chose to sit back and has not responded to the show cause notices, it is not required to exercise extra-ordinary writ jurisdiction to examine whether the notices are without jurisdiction at the hands of a luxurious litigant who chose not to respond to the notice and now seeks to invoke the jurisdiction of this Court. Resultantly, the present writ petition is dismissed with the liberty to the petitioner to avail of his alternate remedy of appeal before the concerned authorities.
Issues involved: Challenge to order u/s 73(9) of CGST Act, 2017 and Section 20 of IGST Act, 2017 for non-compliance with show cause notice and personal hearing.
The petitioner challenged an order passed u/s 73(9) of the CGST Act, 2017 and Section 20 of the IGST Act, 2017, stating that the taxpayer failed to respond to the show cause notice within the prescribed time and did not appear for the personal hearing. The order upheld the demand mentioned in the show cause notice due to the taxpayer's lack of response. The petitioner was issued a show cause notice under Section 73(5) of the Act, requiring appearance on a specified date. Despite filing representations seeking more time to reply, the petitioner did not appear before the authority, leading to the issuance of the impugned order u/s 73(9) upholding the demand. The petitioner claimed no efficacious remedy of appeal or revision, but during the hearing, it was admitted that an appeal could be made u/s 107 of the Income Tax Act, 1961. The petitioner was advised to deposit a part of the tax amount as required by the Act for the appeal to be entertained. Considering the petitioner's failure to respond to show cause notices, the court declined to exercise its writ jurisdiction to review the jurisdiction of the notices, dismissing the writ petition. The petitioner was granted liberty to pursue the alternate remedy of appeal before the relevant authorities, with the assurance that the appellate authority would consider all facts presented. The writ petition was dismissed with the above observations, allowing the petitioner to seek redress through the appeal process.
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