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TMI Blog2023 (10) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... re of Writ of Certiorari quashing the Show-cause Notice dated 21.07.2023 issued by respondent No.5 and Final Audit Report dated 27.12.2022 issued by the respondent No.4 being without jurisdiction and beyond the statutory time and to declare that the Notification No.04/2019-IGST dated 30.09.2019 is only clarificatory and therefore, retrospective in nature; or in alternative, read down the Notification No.04/2019-IGST dated 30.09.2019, as arbitrary being contrary to the recommendation of GST council and violative of Article 14 of Constitution of India and issue any other appropriate orders or directions as may be deemed fit and proper by this Hon'ble Court." 3. The brief facts leading to filing of writ petition are as under: 4. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74(1) of the CGST Act, 2017 read with IGST Act, 2017; ii) interest should not be recovered from them on the amount demanded at (i) above under section 50 of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017; iii) penalty should not be imposed on them on the amount demanded at (i) above under Section 122 (2)(b) of the CGST Act, 2017 read with Section 74 of the CGST Act, 2017 and Section 20 of the IGST Act, 2017." 7. The show-cause notice dated 21.07.2023, referred to above, is now under challenge in the present writ petition. 8. The petitioner had challenged the said impugned notice under various grounds, including jurisdiction, non-issuance of pre show-cause notice consultation, non-conducting of pre-consultation hearing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in W.P.No.15871 of 2023 observed that proper officer of the respondent-Department, if he intends to issue fresh show cause notice, shall hold consultation with the petitioner. Learned standing counsel also referred to paragraph Nos.3 to 5 of the order in W.P.No.15871 of 2023, dated 23.06.2023, which is re-produced for ready reference. "3. Though the challenge has been made on various grounds, learned counsel for respondents No.2 to 6 fairly concedes to the contention advanced by learned counsel for the petitioner that respondent No.5 i.e., Assistant Commissioner, is not the proper officer as clarified by circular No.31/05/2018-GST dated 09.02.2018 issued by the Central Board of Excise and Customs inasmuch as the proper officer would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed the present writ petition, which is per se not maintainable and is liable to be dismissed. 12. Considering the rival submissions, admittedly, on an earlier occasion, when show-cause notice was issued by the Assistant Commissioner of Central Tax, petitioner filed W.P.No.15871 of 2023, primarily on the ground of jurisdiction. The said writ petition was disposed of vide order dated 24.06.2023, wherein, the Hon'ble Division Bench of this Court categorically made it clear that if proper officer intends to issue fresh show-cause notice, he shall hold consultation with the petitioner. Consequently, fresh show-cause notice dated 21.07.2023 was issued by the Additional Commissioner of Central Tax i.e., 5th respondent, who according to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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