GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services


GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

Join on twitter

Join GST Group 121

No writ against a show cause notice needs to be entertained in a routine manner: High Court

The practice of raising the point of jurisdiction coupled with the facts are in ascending mode and the Courts cannot encourage such grounds raised, which all are to be decided with reference to the facts on merits.

A writ against a show cause notice may be entertained only if it is established that the authority issued the show cause notice has no jurisdiction to issue such notice under the statute or rules or allegation of malafides are raised against official concerned.

The petitioner has filed this writ petition against the show cause notice issued by the revenue.

The petitioner has raised several grounds, both on merits as well as on the principles elaborately. However, this Court is not inclined to adjudicate all such issues on merits, in the present Writ Petition, as the relief sought for is to quash the show cause notice issued by the 1st respondent. All such factual issues are to be adjudicated by the competent authority with reference to the documents and evidences made available and High Court cannot adjudicate those issues on merits in a writ proceedings.

No writ against a show cause notice needs to be entertained in a routine manner. A writ against a show cause notice may be entertained only if it is established that the authority issued the show cause notice has no jurisdiction to issue such notice under the statute or rules or allegation of malafides are raised against official concerned.

Even in case of raising an allegation of malafides, the authority against whom such an allegation is raised must be impleaded as party respondent in his personal capacity in the writ proceedings.

Therefore, the factual grounds or the mixed question of law and facts deserves complete adjudication on the hands of the competent authority. Only if incompetency of the authority is established through statutory provisions, the writ may be entertained and not otherwise.

The practice of raising the point of jurisdiction coupled with the facts are in ascending mode and the Courts cannot encourage such grounds raised, which all are to be decided with reference to the facts on merits. Even in case, the point of jurisdiction is raised and such point involves adjudication of facts, then also the matter should be placed before the competent authority and the appellate authority thereafter, for complete adjudication of disputed facts. The High Court cannot conduct the process of adjudication of such disputed facts merely based on the affidavits filed by the party or the selective xerox copy of the documents filed along with the Writ Petition. Such adjudication, in piecemeal, is always dangerous and there is possibility of commission, omission and error and allowing some persons to escape from the clutches of law.

Thus, it is always preferable that the adjudication on merits are conducted by the authorities competent and thereafter, by the appellate authority, who is the final fact finding authority, which will be of greater assistance for the High Court for the purpose of exercise of powers of judicial review under Article 226 of the Constitution of India.

The power of judicial review is to scrutinise the processes through which the jurisdiction is taken by the competent authorities in consonance with the law, but not the decision itself. Thus, the Courts always exercise restraint in entertaining a Writ Petition filed against the show cause notices.

This Court is of the considered opinion that the writ petitioner has not established any acceptable ground for the purpose of entertaining the Writ Petition and accordingly, the Writ Petition stands dismissed. No costs. Consequently, connected Miscellaneous Petition is closed.


Best-in-class
Digital GST Library
Plan starts from
₹ 3,960/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now
Author:

TaxReply


Aug 13, 2021


Post your comment here !

Login to Comment


GST News (Updates)


  Read more GST updates...

27
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)