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TMI Blog2023 (6) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner for lifting of the attachment - It is without exhausting the above statutory remedy that the petitioner has filed the writ petition invoking the plenary powers of this Court under Article 226 of the Constitution of India. It is well-settled that the writ jurisdiction of this Court is only to be exercised in extra-ordinary circumstances, especially when there is an alternative and efficacious statutory remedy. The principles have been well enunciated by the Hon'ble Supreme Court in M/s. Radha Krishan Industries v. State of Himachal Pradesh and others [ 2021 (4) TMI 837 - SUPREME COURT] . The contention that the first respondent is not empowered and competent to pass Ext.P6 orders does not hold good in view of the express ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subheading 7404, 3915 and 7204 of the First Schedule of the Customs Tariff Act, 1975. The petitioner is registered under the Central Goods and Services Tax Act, 2017 ( in short ' the CGST Act') and other GST Laws. (ii) In November, 2020, the officers attached to the first respondent conducted a search at the petitioner's business premises and arrested the Managing Partner of the firm invoking the provisions of the CGST Act. The petitioner has reason to believe that the search and arrest were motivated at the behest of the petitioner's rivals in business. (iii) The second respondent issued Exts.P1 and P2 show cause notices under Section 74(1) of the KGST Act alleging that the petitioner had purchased goods from two ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redressal of grievances. There is a specific provision under Rule 159 (5) of the Rules, enabling the petitioner to challenge Ext.P6 orders. It is without invoking the statutory remedy that the petitioner has rushed to this Court. Hence, the writ petition may be dismissed on the said preliminary ground. It is further contended that on the basis of complaints and information received by the Intelligence Wing of the respondents, they learnt that many fake invoice supplies have rampantly infested the market in respect of supply of scrap materials. In the investigation conducted by the respondents under Section 67 of the CGST Act, it was revealed that the petitioner was availing 'input tax credit' (ITC), running to several crores of rupe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the respondents can at the maximum impose penalty under Chapter XIX of the Act, going by the allegations in Exts.P1 and P2. Therefore, passing of Ext.P6 orders under Section 83 of the Act is untenable and wrong because the said provision can be invoked only after the initiation of any proceedings under the Chapters XII, XIV or XV of the CGST Act. In addition to the above contention, though not specifically pleaded in the writ petition, the learned counsel argued that the first respondent does not have the powers to issue Ext.P6 orders. He drew the attention of this Court to Section 2(24) of the CGST Act and contended that only the Commissioner is invested with the power to pass an order under Section 83 of the Act. He placed reliance on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondents have issued Exts.P1 and P2 show cause notices against the petitioner, alleging that the petitioner has not paid/short paid/erroneously refunded input tax credit by perpetrating fraud on the Government, that too by suppression and brazen manipulation. 8. The counter affidavit filed by the first respondent demonstrates that the investigation is in progress and the respondents are prima facie found that the petitioner has indulged in fraudulent activities. Thus, the first respondent has deemed it fit to invoke Section 83 of the CGST Act and pass Ext.P6 orders, to protect the revenue of the Government. 9. Rule 159(5) of the CGST Rules specifically provides a person whose property has been provisionally attached under Section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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