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TMI Blog2024 (12) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGHWAYS, THE CHIEF ENGINEER PWD NH WORKS ASSAM - GST - 2024 (12) TMI 61 - GAUHATI HIGH COURT - GAHC010242052024 - GAUHATI HIGH COURT - HC - Dated:- 25-11-2024 - WP(C)/6154/2024 - - - GST - Invocation of jurisdiction of the Department u/s 74(1) of the CGST Act, 2017 should not be invoked against the petitioner in respect of the amounts raised in the show cause notices - HELD THAT:- Having heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 should not be invoked against the petitioner in respect of the amounts raised in the show cause notices at Paragraph-8 thereto. 3) The learned counsel for the petitioner submits that for invocation of jurisdiction of the Department under Section 74(1) of the CGST Act, 2017, there must be prima facie evidence to suggest that the petitioner has resorted to wilful suppression, misstatement or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Central Board of Direct Taxes and Customs to submit that the competent authority has recently issued a Circular dated 13.12.2023 on this issue whereby the Central Board of Direct Taxes and Customs had clearly instructed the revenue authorities not to invoke Section 74(1) unless there are instances of wilful suppression, misstatement or fraud. 7) As per the said Circular, mere failur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, a constitutional court will have to invoke its discretionary powers under Article 226 of the Constitution as there is no other efficacious alternative remedy. 10) He has referred to the judgment of the Apex Court rendered in Calcutta Discount Company Limited Vs- Income-Tax Officer, Companies reported in 1961 AIR 372 . 11) He therefore submits that the petitioner should not be relega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the parties and upon perusal of the materials before the Court, at this stage let notice be issued, returnable in 2 weeks. 16) Respondents may complete their instructions and file their counter affidavit in the meantime, if so advised. 17) In the meanwhile, further proceedings pursuant to the show cause notice dated 03.08.2024 (Annexure-17) page-132 of the writ petition shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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