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TMI Blog2023 (11) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 bearing No. DGGI/AZU/Gr-C/36-04/2023-24 and file No. DGGI/AZU/Gr-C/12(4) 432/2021-22 issued by the respondent No. 1 and 2 purportedly for alleged violation of the provisions of CGST Act, UPGST Act read with IGST Act further read with GST (Compensation to States) Act, 2017 whereby and whereunder the petitioner has been asked to show cause as to why: (i) the CGST liability amounting to Rs. 1,35,38,441/- evaded by the petitioner on account of clandestine supplies of Pan Masala without payment of GST and Cess during the period September 2020 to December-2021 be not demanded and recovered under the provisions of Section 74 (1) read with Section 122 (2) (b) of the CGST Act, 2017; (ii) the UPGST liability amounting to Rs. 1,35,38,441/- ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould not be appropriated against the GST Compensation Cess liability arising out of the notice; (v) the IGST amount to the tune of Rs. 85,872/- not paid and evaded on shortage of goods found during the Panchnama proceedings dated 22/23.12.2021 at the premises of the petitioner be not demanded and recovered under the provisions of Section 74 (1), Section 35(6) read with Section 122 (2) (b) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017; (vi) the GST compensation Cess liability amounting to Rs. 1,84,010/- evaded on account of shortage of goods found at the premises during the Panchnama proceedings dated 22/23.12.2021 be not demanded and recovered under Section 74 (1), Section 35 (6) read with Section 122 (2) (b) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioners has assailed the impugned Show Cause Notice on the ground that Notice has been issued with oblique motive, is based on incorrect facts, contains numerous inaccuracies and is liable to be interfered with by this Court. It is alleged in the Show Cause Notice that 4 Trucks were intercepted by the Respondent no. 1 on 22.12.2021 near Bakarganj Chauraha, Kanpur i.e. a place outside the premises of the petitioner No. 1 located at 133/231-A, Transport Nagar, Kanpur Nagar, Kanpur which was allegedly carrying Shikhar Brand Pan Masala and SS-1 brand scented tobacco without any invoice/E-Way Bill, whereas the correct facts are that altogether 4 Trucks were being loaded with the above goods outside the factory of the petitioner N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a sum of Rs. 50 Crores in response to the Show Cause notice. Reliance is placed upon a decision of a coordinate Bench of this Court in Bharat Mint and allied Chemicals vs. Commissioner Commercial Tax and 2 others (2022 Law Suit (All) 228. 4. Per contra, the writ petition has been opposed by learned Counsels for the contesting respondents by submitting that the writ petition has been filed against a Show Cause Notice and the Competent Authority after due investigation, scrutiny of Invoices, and consignment notes, verification of the date available on the GSTN Portal regarding the registration of the Firms dealing with the petitioner having found to be fake/ non-existent has found that it is a fit case to issue the impugned notice. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n at this stage of the proceedings. We are of the view that once allegations of infraction of law arise the adjudication proceedings may not be interjected in exercise of extra ordinary jurisdiction conferred under Article 226 of the Constitution of India particularly in view of the fact that reference made to other facts narrated in the Show Cause Notice would also remain to be examined in the adjudication proceedings. 7. Accordingly, interference claimed is declined in the face of alternative statutory remedy available to the petitioner of filing objections/ reply to the Show Cause Notice. The case Law relied upon in our opinion has no application to the facts of the present case. 8. In view of the above the writ petition is dismissed l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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