9911796707
TMI Blog2023 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... OURABLE MR. JUSTICE C.S. DIAS For The Petitioner: By Advs. T.R.S. Kumar, Deepa R Menon, Deena Joseph, Akshay Joseph Adhikaram, Thusharkrishnan K.U., Sona Maria Paulose, Amrutha Premjith For The Respondents: None Other Present: Sri Christopher Ahraham. Sr Gp, Smt Thushara James JUDGMENT The writ petition is filed to quash Exts P10 to P12 show cause notices issued by the third respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST returns filed by the petitioner. Consequently, the second respondent had issued Exts P10 to P12 show cause notices to the petitioner, under Section 74(5) of the CGST Act, 2017. The petitioner has submitted Exts P13 to P15 replies to the above show cause notices. Thereafter, the second respondent has again issued Exts P16 to P19 show cause notices. It was only because the compensation paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for the respondents 2 & 3. 4. Sri. Christopher Abraham submitted that the first respondent is not a necessary party in the writ petition. 5. The sheet-anchor of Sri. T.R.S. Kumar was that, notwithstanding the issuance of Exts P10 to P12 show cause notices, the respondents 2 & 3 have not finalised the proceedings. Therefore, the petitioner is left remediless. 6. Smt. Thushara James handed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent orders dated 22.10.2021 have passed by the second respondent, I am satisfied that the proceedings leading to Exts P10 to P12 show cause notices have been finalised. 8. In the light of the orders passed by the second respondent and the petitioner having an alternative statutory remedy, I am not inclined to entertain the writ petition. Resultantly, the writ petition is dismissed, without prejud ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
