9911796707
TMI Blog2024 (7) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned 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. Petition dismissed. - THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO And THE HONOURABLE SRI JUSTICE A V RAVINDRA BABU FOR THE PETITIONER : V SIDDHARTH REDDY FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER ( Per Hon'ble Sri Justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an effective manner even the allegations leveled in the show cause notice were also not correct. They are baseless and contrary to the Assessment Order. (c) In response to the show cause notice, the petitioner filed a detailed objections dated 30.06.2023 disputing the allegations made in the show cause notice and requested to drop the proposed action. Petitioner contended that if for argument sake the allegations of fake invoices and claim of ITC without movement of goods as alleged by the 1st respondent is admitted to be true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nform 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 counsel thus vehemently argued that principles of natural justice have been violated and therefore the impugned order liable to be set aside. 5. Per contra, learned Government Pleader for Commercial Taxes argued that the writ petition is not maintainable, inasmuch as, the petitioner has alternative remedy to file a petition U/s 30 of APGST Act for revocation of cancellation or to file an appeal against the impugned order before the Appellate Authority U/s 107 of the APGST Act. Learned Government Pleader argued that without pursui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rights contained in Part III of the Constitution but also for any other purpose . 15. Under Article 226 of the Constitution, the High Court, having regard to the facts of the case, has discretion to entertain or not to entertain a writ petition. But the High Court has imposed upon itself certain restrictions one of which is that if an effective and efficacious remedy is available, the High Court would not normally exercise its jurisdiction. But the alternative remedy has been consistently held by this court not to operate as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... native 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 cannot continue his business activities, we deem it apposite to give an opportunity to the petitioner to challenge the impugned order either by way of filing a petition U/s 30 of the GST Act or to file an appeal within a reasonable time. 9. Accordingly, the writ petition is dismissed. However, giving an opportunity to the petitioner either to file an application U/s 30 of the GST Act for revocation of cancellation, or to challenge the impugned order by way of filing an appeal and the petitioner can avail either remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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