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TMI Blog2024 (5) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... tice issued by respondent No. 4 calling upon the petitioner to submit his explanation. An option was also given to seek personal hearing. Even though, there is no explanation by the petitioner for the reasons best known to him, the petitioner has rushed to this court seeking to quash the show-cause notice on several grounds and such grounds could have been raised by the petitioner in his written explanation as to why said show-cause notice could not have been issued. The Apex Court in UNION OF INDIA OTHERS VERSUS COASTAL CONTAINER TRANSPORTERS ASSOCIATION OTHERS [ 2019 (2) TMI 1497 - SUPREME COURT] frowned upon practice on approaching this court of issuance of show-cause notice, without giving written explanation to enable the authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 6 calling upon the petitioner to Show Cause as to why the GST could not be demanded on Extra Neutral Alcohol supplied by the petitioner. According to the petitioner the ENA being un-denatured spirit is not covered under the notification relied on by the respondents and respondents have no authority to issue such Show Cause Notices. Therefore, petitioner is before this Court. 4. Learned counsel submits that when the notifications relied on by respondents disclose that the ENA being denatured spirit is not covered under GST rate schedule, respondents cannot justify the Show Cause Notice produced as per Annexure-A. Therefore, petitioner is before this Court seeking the relief of writ in the nature of certiorari and any other writs to be gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Government to levy the tax and GST. Accordingly, the Show Cause Notice was issued. The petitioner was challenged the Show Cause Notice without filing his written explanation. 7. Learned counsel for the respondent placed reliance on the decision of the Apex Court in Union of India Vs Coastal Container Transporters Associations and others (2019) 73 GST 211, in support of his contention that, the Supreme Court has made it very clear referring to several decisions that at the stage of issuance of the Show Cause Notice, the petitioner cannot challenge the same without submitting the written explanation. Therefore, petition itself is not maintainable and prays for dismissal of the petition. 8. Learned counsel further submitted that in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g upon by the petitioner to show-cause as to why demand for GST at Rs. 91,71,56,925/- should not be levied. The petitioner was called upon to submit his written explanation for not making demand along with the interest. It is also stated that petitioner can seek personal hearing while filing the written explanation. It is made clear that no such written explanation was submitted nor the opportunity to have the personal hearing is sought for by the petitioner. No reasonable explanation is given by the petitioner as to why he has not chosen to file written explanation, seeking personal hearing. 13. As rightly contended by the learned counsel for the respondents, it is only a show-cause notice issued by respondent No. 4 calling upon the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have entertained the writ petition, more so, when against the final orders appeal lies to this Court. The judgment of this Court in the case of Union of India Anr. v. Guwahati Carbon Ltd. (supra) relied on by the learned senior counsel for the appellants also supports their case. In the aforesaid judgment, arising out of Central Excise Act, 1944, this Court has held that excise law is a complete code in order to seek redress in excise matters and held that entertaining writ petition is not proper where alternative remedy under statute is available. When there is a serious dispute with regard to classification of service, the respondents ought to have responded to the show cause notices by placing material in support of their stand but at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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