TMI Blog2023 (3) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... mode of business operation of the petitioner - HELD THAT:- Annexure XIII, dated 25.08.2021, which is under challenge in this writ petition, clearly shows that if the petitioner fails to submit any response/reply to the liability intimated under Section 73(5) of the Act to this writ petition in Part-B within the time stipulated, in that case, Show-Cause notice will be issued against the petitioner. Thus, it is aptly clear that Annexure XII (dated 25.08.2021) is not a show-cause notice, which the petitioner prays to quash in this writ petition. Moreover, the proceeding initiated by the respondent no. 4 against the petitioner is pending and without any outcome of the proceeding, the petitioner had approached this court. This court feels t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he intimation of tax ascertained as being payable dated 25.08.2021, issued by the Superintendent of State Taxes, respondent no. 4 herein, advising the petitioner to pay an amount of Rs. 1,28,37,517/- on account of tax as ascertained alongwith applicable interest and penalty. 3. Briefly stated, the petitioner is a dealer of Honda motorcars having its head office at Guwahati and a branch office at Agartala. Upon an order placed by a local customer for delivery of the car, the petitioner sent the vehicle from Guwahati to Agartala by way of a branch transfer but upon payment of full IGST. The State GST authorities, however, hold the belief that not IGST but CGST and SGST were payable since this is an incident of local sale. Under a memo da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and the same had been passed within the ambit of law since the petitioner had not discharged his actual tax liability in filing Returns. Learned Additional GA has also submitted that the representative of the petitioner failed to produce any valid document regarding the mode of business operation of the petitioner. Learned Additional GA has further submitted that without final outcome of the proceeding initiated by the respondent no. 4, the petitioner has filed the instant writ petition, and accordingly, the instant writ petition is at its premature stage. 6. Considered the submission of learned counsel appearing for the parties. We have also perused the record. 7. Annexure XIII to this writ petition is intimation of tax ascertained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019-20 Rs. 43,13,870.57 2020-21 Rs. 9,48,577.34 2021-22 Rs. 1,30,438.20 SGST/UTGST Act 2018-19 Rs. 10,14,120.67 2019-20 Rs. 43,13,870.57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice will be issued against the petitioner. Thus, it is aptly clear that Annexure XII (dated 25.08.2021) is not a show-cause notice, which the petitioner prays to quash in this writ petition. Moreover, the proceeding initiated by the respondent no. 4 against the petitioner is pending and without any outcome of the proceeding, the petitioner had approached this court. 9. In view of the above submission and the records in its entirety, this court feels that the present writ petition which is filed by the petitioner is at the pre-mature stage, and accordingly, the same is dismissed giving liberty to the petitioner to approach the appropriate forum. The petitioner has expressed that the petitioner has already paid the taxes, and he is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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