2020 (4) TMI 169

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..... ne is it is in the nature of SCN. There are no exceptional circumstances for interference at the SCN stage - The second reason is that writ petitioner in any case availed of the hearing in person, orders are awaited and the third reason is that there is latches on the part of the writ petitioner as the impugned notice is dated 25.02.2019, but the instant writ petition has been filed in this Court .....

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..... rected against a 'notice dated 25.02.2019, bearing Reference No.GSTIN 33AABPH5638Q2ZE/2017-18' (hereinafter 'impugned notice' for the sake of brevity, convenience and clarity). 4. Subject matter of instant writ petition arises under 'Tamil Nadu Goods and Services Tax Act, 2017' (hereinafter 'TNGST Act' for brevity). Writ petitioner was admittedly registered as a .....

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..... writ petitioner. This is articulated in the concluding paragraph in the impugned notice, which reads as follows: 'However, the taxable person is granted an opportunity of being heard in person before the undersigned on any working day within the office hours, within the above notice time along with documentary evidence if any in support of their claim, failing which action would be pursued .....

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..... ure of 'show cause notice' ('SCN' for brevity). There are no exceptional circumstances for interference at the SCN stage (in this regard Kunisetty Satyanarayana case reported in (2006) 12 SCC 28 [ Union of India and another Vs. Kunisetty Satyanarayana] is of relevance). The second reason is that writ petitioner in any case availed of the hearing in person, orders are awaited .....

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..... show-cause notice if it is found to be wholly without jurisdiction or for some other reason if it is wholly illegal. However, ordinarily the High Court should not interfere in such a matter.' 11. All that have been set out supra, this Court is of the considered view that challenge to the impugned notice is bereft of merits. Therefore, this writ petition is dismissed. There shall be no o .....

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