9911796707
TMI Blog2025 (1) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be entertained normally if statutory remedy is availed. However, existence of alternate remedy is not an embargo or an absolute bar to exercise power under Article 226 of the Constitution of India but a self-imposed restriction and the following circumstances viz., violation of principles of natural justice or lack of jurisdiction or error apparent on the face of the record are some of the exceptions carved out to the rule of alternate remedy for exercise of discretion under Article 226 of the Constitution of India. This Court is of the view that the impugned order warrants interference for more than one reason. The impugned order does not deal with objection submitted by the petitioner dated 16.05.2024 wherein it has been specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntend that that they had entered into contracts with various Government Departments including the Tamil Nadu Transmission Corporation Limited. These contracts were executed during the financial years viz., 2018-19 and 2019-20. It is further submitted that payments in respect of the invoices raised by the petitioner during the financial year 2018-19 were made by the petitioner's recipient only in the subsequent financial year 2019-20. Correspondingly, deductions under Section 51 of the CGST Act, 2017 were also made during the financial year 2019-20. It is submitted that the taxable event for the supply of services had occurred during the financial year 2018-19 and the appropriate taxes are stated to have been remitted during the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at none of the above 5 issues were subject matter of the Show Cause Notice. It was submitted by the learned counsel for the petitioner that the impugned order thus traverses beyond the Show Cause Notice and therefore cannot be sustained in terms of Section 75(7) of the GST Act, which reads as under: (7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice. 4. To the contrary, the learned counsel for the respondent would submit that this is an order which is appealable, therefore, this Court ought not to entertain the writ petition. 5. Heard both sides and perused the material on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues so raised. Failure to do so, would vitiate the proceedings. That apart, the impugned order is hit by Section 75(7) insofar as it traverses beyond the Show Cause Notice. The impugned order shall be treated as a Show Cause Notice. The petitioner shall submit its objections within a period of two (2) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. 9. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are close ..... X X X X Extracts X X X X X X X X Extracts X X X X
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