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

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

• Union of India & Anr. v. Vicco Laboratories [(2007) 13 SCC 270], relied on.
• Shanthanu Sanjay Hundaikari v. Union of India & Ors. [2024 (89) GSTL 62], distinguished.

List of Cases Referred to

• Shantanu Sanjay Hundekari v. Union of India [2024] 161 taxmann.com 27/105 GST 429/89 GSTL 62 (Bombay) (para 4)
• Union of India and Another v. Vicco Laboratories (2007) 13 SCC 270 (para 5).