Writ Petition not maintainable against Show Cause Notice under GST during Assessment Proceedings: Rajasthan High Court [Read Order]

Writ Petition - Show Cause Notice - GST - Assessment Proceedings - Rajasthan High Court - Taxscan

The Rajasthan High Court dismissed the GST Appeal as the matter is at the stage of show cause notice and an opportunity hearing is still available.

The petitioner, Genus Power Infrastructure Ltd. submitted that the show cause notice has been issued by the department without providing an audit report to the petitioner. It was further submitted that there is nothing left with the authority to decide in the matter finally, as a bare reading of the show cause notice clearly shows that the Adjudicating Authority has already made up its mind and pre-determined the demand.

The respondent department submitted that the matter is at the stage of show cause notice and the petitioner has a right to file a reply and the opportunity of personal hearing is also available to the petitioner and thereafter only the matter is to be adjudicated by the Adjudicating Authority.

It was submitted that if the petitioner feels aggrieved by the final order passed by the Adjudicating Authority, the petitioner is having a statutory remedy of filing an appeal under Section 85 of the Finance Act,1994 before the Appellate Authority and further against the order of Appellate Authority, the petitioner is having a right to file the second appeal as provided under Section 86 of the Act before the Appellate Tribunal.

The single-judge bench of Justice Indrajeet Singh dismissed the writ petition filed by the petitioner based on various reasons.

Firstly, the matter is at the stage of show cause notice and opportunity of filing reply and personal hearing is still available with the petitioner.

Secondly the petitioner, if aggrieved by the order of the Adjudicating Authority, has a statutory remedy of filing appeal before the Appellate Authority as provided under Section 85 of the Act.

Thirdly against the order of the Appellate Authority, the petitioner has a right to file a second appeal before the Appellate Tribunal as provided under Section 86 of the Act.

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