9911796707
TMI Blog2024 (10) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... in the writ petition. A perusal of the show cause notice would indicate that there are several instances of suppression which have been pointed out in the show cause notice as a justification for invoking Section 74 of the CGST / SGST Acts. While the petitioner may have raised several contentions to show that the allegations are not correct to reach a conclusion the adjudication of disputed questions of fact will be necessary. It is for the petitioner to get his claim adjudicated by the statutory authorities under the CGST / SGST Acts. The procedure under Article 226 of the Constitution of India cannot be invoked to determine disputed questions of fact especially on account of the procedure adopted in this Court in respect of writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was served with Ext.P3 show cause notice under Section 74 of the CGST Act calling upon the petitioner to show cause as to why certain proposals should not be finalized against the petitioner. The petitioner submitted Ext.P4 reply. After considering the reply submitted by the petitioner and after affording to the petitioner an opportunity of being heard, Ext.P5 order was issued by the 2nd respondent confirming the proposals in the show cause notice and finalizing a demand against the petitioner. The petitioner filed Ext.P6 application for rectification under Section 161 of the CGST Act, which was considered and rejected by Ext.P10 order. The petitioner is thus before this Court challenging Exts.P5 and P10 orders on various grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 order, the rectification application was also mechanically rejected by Ext.P10 order. It is submitted that in such circumstances, Exts.P5 and P10 orders are liable to be set aside and the matter is liable to be remanded to the files of the 2nd respondent for fresh adjudication, in accordance with the law. It is submitted that the proceedings are also liable to be quashed on the ground that there was no reason to invoke Section 74 of the CGST / SGST Acts. 3. The learned Government Pleader appearing for the respondents would vehemently oppose the grant of any relief to the petitioner. It is pointed out from the show cause notice as also from Ext.P5 order that there are sufficient justifications for invoking Section 74 of the CGST/ SGST Acts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, I am of the view that the petitioner has not made out any case for grant of the relief sought for in the writ petition. A perusal of the show cause notice would indicate that there are several instances of suppression which have been pointed out in the show cause notice as a justification for invoking Section 74 of the CGST / SGST Acts. While the petitioner may have raised several contentions to show that the allegations are not correct to reach a conclusion the adjudication of disputed questions of fact will be necessary. It is for the petitioner to get his claim adjudicated by the statutory authorities under the CGST / SGST Acts. The procedure under Article 226 of the Constitution of India cannot be invoked to determine disputed quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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