9911796707
TMI Blog2025 (1) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... hough petitioner referred to the decision of the Bombay High Court in SHANTANU SANJAY HUNDEKARI, VIKAS AGARWAL, YOGESH AGARWAL, MAMTA GUPTA VERSUS UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE, NEW DELHI., STATE OF MAHARASHTRA, JOINT DIRECTOR, DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, GUJARAT. THE ADDITIONAL/JOINT COMMISSIONER, THANE COMMISSIONERATE, [ 2024 (3) TMI 1277 - BOMBAY HIGH COURT] , the facts of the said case were totally different. In the said case, an employee of a company was prosecuted against for the alleged mischief of the company. In such circumstances, the High Court of Bombay interfered with the show cause notice. However, facts and the instant circumstances of the present case are totally different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017, alleging that investigation revealed that petitioner and another person had issued fake invoices without any underlying supply of goods using the GST registration of another entity for monetary benefits. It is also alleged that there was a conspiracy between petitioner and two other persons to dupe the Government by issuing fake invoices and arranged fake Input Tax Credit for the purpose of evading tax at some stage. 2. Petitioner has challenged the aforesaid notice, stating that Section 122 (1) (a) was brought into force only with effect from 01.01.2021, and therefore, petitioner cannot be proceeded against for the period from October 2019 to March 2020. It is also contended that the petitioner, being admittedly not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 226 of the Constitution of India is ruled out. 6. The reasons now stated by the petitioner are all matters which can be agitated before the adjudicating authority itself. The issue requires factual adjudication as well. 7. Hence, I find no reason to entertain this writ petition under Article 226 of the Constitution of India and relegate the petitioner to pursue other remedies available under law by filing an objection and inviting an order of adjudication. Since it is conceded that the petitioner has not yet filed an objection to Exhibit-P1 show cause notice, a period of two weeks is granted to the petitioner to file an objection to the same. If any such objection is filed, the same shall be considered in accordance with law. 8. The wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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