TMI Blog2022 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... o have reference to the judgment by the Hon ble Supreme Court in India in the case of UNION OF INDIA OTHERS VERSUS COASTAL CONTAINER TRANSPORTERS ASSOCIATION OTHERS [ 2019 (2) TMI 1497 - SUPREME COURT] . In the said case, the case of Respondents was that Show Cause Notice issued was contrary to circular issued by the CBEC. Hon ble Court observed that entertaining writ petition is not proper when alternative remedy under statute is available. The Hon ble Court in the said judgment therefore observed that the Respondents therein ought to have responded to the Show Cause Notice by placing material in support of their stand but at the same time, there was no reason to approach the High Court questioning the very Show Cause Notices. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the instructions cannot have the overriding effect over the provisions of the statue. 3. Mr. Sidhartha Shankar Padhi appearing for the Opposite Party No. 1 (CT and GST Organization) submits that the Petitioner though received TDS for the months October 2018, November 2018, January 2019, February 2019 and March 2019 during the year 2018-2019, he did not discharge his tax liability. He further submits that while filing GST returns in form GSTR-3B, it has disclosed as Nil . To this, the counsel for the Petitioner submits that while filing Annual Return on 20.12.2020 for the year 2018-19, he has disclosed the correct figures. Perusal of the impugned notice dated 25.01.2022, it is revealed that the Proper Officer has determined the quantum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. During the course of hearing, the Petitioner admitted that though he had adjusted its tax liability against input tax credit available in the electronic credit ledger, he has not paid interest against such delayed adjustment/payment. We are of the view that disputed facts arising in the matter are required to be adjudicated by the Proper Officer. The Petitioner is at liberty to file his Show Cause reply and raise objections including jurisdictional issue. 7. Counsel for the Petitioner submits that the period allowed for filing Show Cause reply has been elapsed during the pendency of this writ petition. It is, therefore, directed that the Petitioner is at liberty to file its reply/objection before the Proper Officer within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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