9911796707
TMI Blog2025 (2) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court under Article 226 of the Constitution of India has not pursued, would not oust the jurisdiction of the High Court and render a writ petition as not maintainable. Where the controversy is a purely legal one and it does not involve disputed questions of fact but only questions of law, petition cannot be throw/dismissed only on the ground of alternative remedy. However, the averments in the present petition itself depicts that two notices were received by the petitioner and the reason for not responding to such notices is not sufficient, it is mentioned that "due to lack of awareness and technical knowledge, the petitioner could not respondent to the said notice". Therefore, it cannot be said that substantial compliance of nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices in respect of commercial, industrial building and civil structure. It is duly registered under the Central Goods and Services Tax Act, 2017 (for short "Act 2017") bearing GSTIN No. 22AHAPB6544P2ZD. On 31.10.2023, a notice has been served to the petitioner in Form ASMT 10 for conducting scrutiny of returns filed for Financial Year 2018-19 under Section 61 of the Act 2017. However, due to lack of awareness and technical knowledge, the petitioner could not respond the said notice. Subsequently, on 14.12.2023 another notice was issued to the petitioner under Section 73 of the Act 2017 alleging incorrect classification of supplies as NIL/exempted and tax liability at the rate of 28% was proposed. Thereafter, an ex-parte order was passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that no request in writing was made by the petitioner in pursuance of Section 75 (4) of the Act 2017. He further submits that Section 75 (5) of the said Act says that the proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for the reasons recorded in writing. However, since the petitioner did not participate in the said proceedings, the above provision is not applicable in petitioner's case. He also submits that the petitioner has an efficacious alternative remedy under Section 107 of the Act 2017, however, without availing such alternative remedy, the petitioner has adopted this route which is unjustifiable. Therefore, this petition deserves to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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