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TMI Blog2025 (2) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, Central Goods and Service Tax and Central Excise Tax, Raipur (hereinafter, Goods and Service Tax would be referred to as 'GST') seeking following reliefs :- "10.1 This Hon'ble court may kindly be pleased to issue appropriate writ/order/direction and thereby quash the impugned order (Ann. P/2) passed by the Joint Commissioner, GST Department, Chhattisgarh. 10.2 This Hon'ble court may kindly be pleased to issue appropriate writ/order/direction and thereby directing the Respondents to allow rectification of the Petitioner's GSTR-3B return for October 2018 and waive the erroneous liability of Rs. 5,00,24,576/-, including interest and penalties. 10.3 This Hon'ble court may kindly be pleased to issue appropriate writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities. Subsequently, the GST Department issued a Show Cause Notice under Section 73 of the Central Goods and Service Tax Act, 2017 (henceforth, referred to as 'CGST Act') alleging the wrongful availment of Income Tax Credit and proposing recovery along with interest and penalties. He further submits that, alternative remedy of appeal before the CGST Appellate Tribunal is inadequate and ineffective as it requires pre-deposit of 10% of the disputed tax amount. Therefore, this petition may be admitted for hearing. 3. Per contra, learned counsel appearing for the respondents would submit that, this petition has been preferred against the order (Annexure P-2) dated 26-4-2024 passed by the respondent No. 2/ Joint Commissioner, Central GST and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation. 11. In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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