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TMI Blog2024 (6) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 - SUPREME COURT] held that in certain contingencies viz., when writ petition is filed for enforcement of fundamental rights, or where there has been a violation of principles of natural justice or when the proceedings impugned are wholly without jurisdiction or the vires of an act is challenged, the writ petition could be maintainable in spite of availability of alternative remed. In the instant case the petitioner banks upon the violation of principles of natural justice to maintain the writ petition. In this context, a perusal of the show cause notice dated 23.06.2023 shows that the 1st respondent has given required particulars of the non-existent tax payers from whom the petitioner allegedly obtained bogus tax invoices. Therefore, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tary concern engaged in the business of purchase and sale of iron scrap and petitioner is registered with GSTIN No. 37AUVPA0929K1Z7 on the rolls of 1st respondent. The petitioner has been regularly filing monthly returns and making payment of taxes as per GST Act, 2017 after availing ITC. (b) While so, 1st respondent issued a show cause notice dated 23.06.2023 U/s 29 of SGST Act r/w Rule 21 of CGST Rules, 2017 proposing to cancel the registration of the petitioner on the alleged ground that the suppliers of the goods to the purchaser has availed ITC without actual receipt of goods and indulged in passing on such credit to the petitioner without supply of goods. The 1st respondent, in this regard relied on certain alleged reports allegedly r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice as the alleged reports issued by the GST authorities which are the basis for issuing show cause notice were not supplied to the petitioner. It is further submitted that since the petitioner was not properly advised, he could not file a petition U/s 30 of CGST Act, 2017 for revocation of registration. Hence the writ petition. 3. Heard arguments of learned counsel for the petitioner Sri V. Siddharth Reddy and learned Government Pleader for Commercial Taxes for respondents. 4. The pivotal argument of learned counsel for the petitioner Sri V. Siddharth Reddy is that the petitioner never indulged in bogus purchases or supplies to accommodate his suppliers to claim ITC fraudulently. While issuing show cause notice, the 1st respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ader is that since the petitioner has an alternative remedy U/s 30 of GST Act to file an application for revocation of cancellation or to assail the impugned order in the appeal U/s 107 of GST Act, the writ petition is not maintainable. Per contra, the contention of the petitioner is that required particulars are not furnished in the show cause notice dated 23.06.2023 and thereby principles of natural justice have been violated and therefore, the writ petition is maintainable. Law is no more res-integra with regard to the maintainability of writ petition when alternative remedy is available to a party. In Whirlpool Corporation v. Registrar of Trade Marks, Mumbai 1998 (8) SCC 1 = MANU/SC/0664/1998 the Apex Court has observed thus: 14. The po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed for enforcement of fundamental rights, or where there has been a violation of principles of natural justice or when the proceedings impugned are wholly without jurisdiction or the vires of an act is challenged, the writ petition could be maintainable in spite of availability of alternative remedy. In the instant case the petitioner banks upon the violation of principles of natural justice to maintain the writ petition. In this context, a perusal of the show cause notice dated 23.06.2023 shows that the 1st respondent has given required particulars of the non-existent tax payers from whom the petitioner allegedly obtained bogus tax invoices. Therefore, we do not find venom in the contention of the petitioner that the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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