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TMI Blog2023 (6) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... ed CGC for respondent no. 1 and Mr. S.C. Keyal, learned standing counsel for the GST, appearing for the respondent nos. 2 to 5. 2. By filing this writ petition under Article 226 of the Constitution of India, the petitioner has assailed the legality and validity of the show-cause notice dated 16.09.2022 (Annexure-A), as well as the letter dated 20.01.2023 (Annexure-B), both issued by the Deputy Director, Directorate of GST & Service Tax Intelligence, Guwahati Zonal Unit (respondent no.4). 3. As per the show cause notice dated 16.09.2022, the petitioner is engaged in works contract services by way of construction of roads and bridges of Government bodies and that such service is stated to be defined under section 5 (Construction Services) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent no. 4 had proceeded under Section 67 and 70 of the GST Act, which was then proceeded as an "audit" as envisaged under Section 65 of the GST Act. 6. It was also submitted that the issue of levy of GST on mining lease and/or royalty paid to the State Government is the subject matter of decision by a larger Bench of the Supreme Court of India. In support of the said submission, the learned counsel for the petitioner has cited (i) order dated 19.09.2018, passed by the High Court of Gujarat in the case of Gujmin Industry Association v. Union of India, R/Special Civil Appl. No. 8167/2017, with R/Special Civil Appl. No. 4603/2017, with R/Special Civil Appl. No. 4606/2017, (ii) order dated 06.01.2022, passed by High Court of Jharkhand in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not entitled to any more material than what was already disclosed to the petitioner. 9. Examined the materials on record and also considered the submissions made by the learned counsel for the petitioner and the revenue. 10. In this case, the demand of GST on the petitioner is not only based on levy of GST on mining lease and/or royalty paid to the State Government which is the subject matter of decision by a larger Bench of the Supreme Court of India, but the demand is also based on other claims as morefully mentioned in para-4 above. 11. Therefore, before issuance of notice in the matter, the Court is inclined to examine the records relating to show-cause notice for the purpose of examining whether "reasons to believe" exists or i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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