9911796707
TMI Blog2025 (1) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... objections to the notice within a period of 4 weeks from the date of receipt of a copy of this order. Petition dismissed. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. J.V. Niranjan For the Respondents : Mr. K.S. Ramaswamy Senior Standing Counsel ORDER The present writ petition is filed challenging the impugned demand/ show cause notice dated 01.08.2024 on the premise that jurisdictional fact necessary for invoking Section 122 (1A) of the Central Goods and Services Tax Act, 2017, (hereinafter referred to as CGST Act ) does not exist. 2. The learned counsel for the petitioner placed reliance upon Section 122 (1A) of the Act, which reads as under: 122. (1A) Any person who retains the benefit of a transaction covered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly by issuing invoices without supply of goods/services. Further, Shri. Senthilvelan, working as Production Manager in HIPL in his statement dated 07.06.2023 has stated that all the activities in their firm are being done with prior approval of their MD, Shri.Thehsu Ethiraj Gridharaj. Thus it appears that for the reasons stated above, each of them is individually liable for the penalty under Section 122(1A) which states that any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (x) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on, or under section 122(3) 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the participation and in the presence of the parties. Unless the High Court is satisfied that the show-cause notice was totally non est in the eye of the law for absolute want of jurisdiction of the authority to even investigate into facts, writ petitions should not be entertained for the mere asking and as a matter of routine, and the writ petitioner should invariably be directed to respond to the show-cause notice and take all stands highlighted in the writ petition. Whether the show-cause notice was founded on any legal premises, is a jurisdictional issue which can even be urged by the recipient of the notice and such issues also can be adjudicated by the authority issuing the very notice initially, before the aggrieved could approach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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