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TMI Blog2024 (6) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... lation 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 22.06.2023 shows that the 1st respondent has given required particulars of the non-existent tax payers from whom the petitioner allegedly obtained bogus tax invoices. Admittedly, the petitioner has alternative remedy to challenge the impugned order which he did not avail. Therefore, no order deserved in the writ petition. However, cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 received by him in respect of few suppliers by the respective GST authorities. However, the petitioner was not supplied the reports allegedly sent by respective GST authorities of the suppliers of the petitioner. In spite of his obligation under law to supply all the incriminating material along with show cause notice to enable the petitioner to respond in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents 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 respondent who claims to have relied on certain reports allegedly submitted to him by certain GST Authorities, has not forwarded those reports to inform the petitioner with which of the dealers the petitioner made bogus transactions to facilitate them to claim ITC wrongfully, so as to give an opportunity to the petitioner to submit an effective reply. Learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 22.06.2023 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 power to issue prerogative writs under Article 226 of the Constitution is plenary in nature and is not limited by any other provision of the Constitution. This power can be exercised by the High Court not only for issuing writs in the nature of Habeas Corpus, Mandamus, prohibition, Qua Warranto and Certiorari for the enforcement of any of the Fundamental Ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e violation of principles of natural justice to maintain the writ petition. In this context, a perusal of the show cause notice dated 22.06.2023 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 notice is bereft of required particulars and thereby the principles of natural justice were violated. Admittedly, the petitioner has alternative remedy to challenge the impugned order which he did not avail. Therefore, we does not deserve any order in the writ petition. However, considering that the petitioner s registration has been cancelled and thereby he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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