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TMI Blog2023 (12) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... : Senior Advocate Sunil Jain With Shri Sambhav Sogani, Advocate For the Respondents : Shri Prasanna Prasad, Advocate ORDER Heard on I.A. No. 5181/2023, which is an application for dismissal of the petition filed on behalf of Respondent No. 2. 2. The present petition under Article 226 of the Constitution of India assails the show cause notice dated 30.06.2022 passed in Case No. IV(06)INV/RUI/47 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed show cause notice dated 30.06.2022, wherein the petitioner's activities of manufacturing and selling beer under United Breweries Ltd. (UBL) brand names are alleged to be job work services, chargeable to 18% GST under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 read with relevant State Tax and Integrated Tax Notifications. The petitioner has been called upon to show cause w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have placed reliance on the judgment of the Apex Court in the case of Siemens Ltd. v. State of Maharashtra reported in (2006) 12 SCC 33, wherein it is held that "Ordinarily a writ Court may not exercise its discretionary jurisdiction in entertaining a writ petition questioning a notice to show cause unless it is without jurisdiction. However, when a notice is issued with premeditation, a writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No. 2 has only issued a show cause notice and the petitioner has been asked to explain within 30 days as to why GST cannot be imposed and recovered from the petitioner. 9. The Apex Court in the case of Hindustan Coca Cola Beverage Private Ltd vs. Union of India and others reported in (2014) 15 SCC 44, in which it is held that:- "when the statute provides for statutory appeal, the said remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no reason to interfere with the show cause notice". 11. In view of the aforesaid and also looking to the fact of availability of an efficacious alternative statutory remedy, we do not find it proper to entertain this petition. 12. Accordingly, I.A. No. 5181/2023 is allowed. 13. The petition is dismissed on the ground of efficacious alternative statutory remedy. However, the petitioner wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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