Writ Dismissed as All Issues Can Be Raised by Petitioner Before Adjudicating Authority Itself | HC

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  • Last Updated on 7 February, 2025

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GST Show Cause Notice

Case Details: Abdul Saleem v. Assistant Commissioner, Anti Evasion - [2025] 170 taxmann.com 800 (Kerala)

Judiciary and Counsel Details

  • Bechu Kurian Thomas, J.
  • M.P. Shameem Ahamed, Daniya Rasheed Palliyalil & Ahamed Iqbal, Advs. for the Petitioner.
  • V. Girishkumar, Standing Counsel for the Respondent.

Facts of the Case

The petitioner was served with a show cause notice under Section 127 of CGST 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 filed writ petition to challenge the notice by contending that it was not a taxable person but the proceeding was initiated against him.

High Court Held

The Honorable High Court noted that the extraordinary remedy of Article 226 of the Constitution of India cannot be invoked to challenge a show cause notice unless there are exceptional reasons. The reasons stated by the petitioner were all matters which can be agitated before the adjudicating authority itself. Moreover, the issue required factual adjudication as well. Therefore, the Court dismissed the writ petition and granted two weeks to file an objection to the notice.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied