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TMI Blog2022 (12) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... llants have to be blamed because the appellants for the query raised by the authority has misconstrued the scope of the query and proceeded to make elaborate factual submissions as well as relied upon several decisions of the Hon ble Supreme Court and the High Courts. If the appellants had restricted their reply only to the extent query raised, this problem could have been averted. Thus, not only the authority committed a mistake in proceeding to reject all the contentions and then issued the show cause notice, equally the appellants also committed a mistake in mentioning facts which were not required to be done pursuant the query raised by the authority. The entire proceedings have to be redone in an opposite manner. We are conscious of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided the issue and the show cause notice is pre-meditated and it is not a show cause notice and consequently no useful purpose would be served in giving reply by the appellants. The learned Single Bench was of the view that a writ against a show cause notice is not maintainable. Challenging the said order the appellants have preferred the instant appeal. 2. We have heard Mr. Vinay Kr. Shraff, learned counsel for the appellants, Mr. T.M. Siddique, learned senior standing counsel for the State and Mr. Maiti, learned advocate for the respondent no. 2. 3. The view taken by the learned single Bench that a writ petition against the show cause notice is not maintainable is well settled. Equally well-settled is the legal principle that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not making fly ash blocks/bricks as per the standard mentioned in BIS Product Code. The appellants had submitted an elaborate reply for such a query and the authority while issuing the show cause notice has dealt with the reply under the heading Rebuttal on the factual points and proceeded to reject all the contentions which were raised by the appellants and ultimately the authority would state that he has no other option but to proceed to take action under Section 74(1) of the WBGST Act /CGST Act, 2017 read with rule 142(1) of WBGST/CGST Rules 2017 and the summary of the show cause notice will be issued electronically in FORM GST DRC-01, specifying therein the amount of tax, interest and penalty payable by the appellants. 4. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements. 6. For the above reasons the appeal is allowed application and the order passed in the writ petition is set aside. Consequently the show cause notices impugned in the writ petitions are quashed and the matter is remanded back to the authority with a direction to issue a fresh show cause notice with an open mind without pre-deciding any issue and give adequate opportunity to the appellants to submit their reply and thereafter the case shall be adjudicated in accordance with law. 7. We further direct that the adjudicating authority shall in no manner be guided by its order dated 26th September, 2022 though termed it a show cause notice, which has been set aside by us in this order. A fresh show cause notice shall be issued withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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