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TMI Blog2024 (3) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. 2. The petitioner-Firm has pleaded that it received a phone call on 27th December 2023 intimating him that show-cause notice for the financial years 2017-18 and 2018-19 are being sent to it at its registered Email ID. On verification, the petitioner-Firm found that a show-cause notice was sent to its registered Email ID in FORM GST DRC-1 under section 73(1) of the Jharkhand Goods and Service Tax Act, 2017 (in short, JGST Act) and a reply thereof was sent on 29th December 2023 on the very next date of the date of knowledge. However, before that, the impugned order came to be passed on 28th December 2023 imposing tax, interest and penalty amounting to Rs. 1,72,073.67/-. 3. Mr. Sanjay Kumar Prasad, the learned counsel for the petitioner- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cutive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh, Special Director v. Mohd. Ghulam Ghouse, Ulagappa v. Divisional Commr., Mysore, State of U.P. v. Brahm Datt Sharma, etc. 14. The reason why ordinarily a writ petition should not be entertained against a mere show-cause notice or charge-sheet is that at that stage the writ petition may be held to be premature. A mere charge-sheet or show-cause notice does not give rise to any cause of action, because it does not amount to an adverse order which affects the rights of any party unless the same has been issued by a person having no jurisdiction to do so. It is quite possible that after considering the reply to the show-cause notice or after holding an enquiry the authority con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first page bearing date 29th December 2023, but then, this is not correct to say that the petitioner-Firm received the show-cause notice on 27th December 2023. The notice is dated 13th December 2023 and the petitioner-Firm itself affirms that the said notice was mailed on 16th December 2023 in FORM DRC-1. 7. Having regard to the aforementioned factual scenario, the petitioner-Firm is required to approach the appellate authority who shall have the benefit of the records and would be in a better position to adjudicate the disputes on facts. 8. Therefore, this Court is not inclined to entertain the present writ petition which is dismissed only on the ground that no case is made out for entertaining this petition notwithstanding the statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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