The High Court dismissed a writ petition challenging a show cause notice regarding reversal of common input tax credit as infructuous because a final adjudication order was passed after the petition was filed.
The writ petition was dismissed as infructuous; relief against the final order dated 27.12.2023 remains available.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HON’BLE SRI JUSTICE RAVI NATH TILHARI & HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO.33488 of 2023
ORDER:
Heard Sri Anil Kumar Bezawada, learned, learned counsel for the petitioner and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax appearing for the respondent Nos.1 & 2. Sri Y.V.Anil Kumar, learned Standing Counsel for Central Government appears for respondent No.4.
“It is therefore prayed that this Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in Show Cause Notice dated 29.09.2023 issued vide Ref.No.ZD370623005198E for the period July, 2017 to March, 2018 in relation to reversal of common input tax credit under Rule-42 (Annexure P-1) as the adjudication order passed by the 2nd Respondent in Order-In-Original dated 21.06.2019 in Form DRC-05 (Annexure P-4) on the same issue for the same tax payer has attained the finality and without proper appreciation of the grounds filed by the petitioner in the reply letter dated 23.06.2023 (Annexure P-2) to DRC-01A intimation dated 06.06.2023 issued by the 1st Respondent (Annexure P-3) being arbitrary, without jurisdiction, unconstitutional, unreasonable and against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder and to pass. ”
dated 29.09.2023 issued vide Ref. No. ZD370623005198E for the period July, 2017 to March, 2018 in relation to reversal of common input tax credit under Rule – 42 (Annexure P-1).
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leaving it open to the petitioner to seek remedy against the order, dated 27.12.2023 if any grievance remains against the said order, in which if so advised and the occasion so arises the grounds of challenge to the show cause notice may also be taken.
No order as to costs.
As a sequel thereto, miscellaneous petitions, if any
pending, shall also stand dismissed.
RAVI NATH TILHARI, J
HARINATH.N, J
Date: 02.01.2024 AG
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HON’BLE SRI JUSTICE RAVI NATH TILHARI & HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO.33488 of 2023
Date: 02.01.2024
AG
2 issues framed by the court
Whether the writ petition challenging the show cause notice survives given that a final adjudication order has been passed post-filing.
The court's decision to dismiss the petition as infructuous due to the finality of the subsequent order.
5 provisions across 3 enactments
Petitioner
Respondent Nos.1 & 2
Central Government
Ravi Nath Tilhari
Harinath.N
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
