TMI Blog2024 (3) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... licy in law behind this rule of non-interference that the aggrieved person should first avail of the remedy provided under the statutory regime. The impugned order dated 28th December 2023 passed by the State of Tax Officer, Special Circle, Ranchi is appealable under section 107 of the GST Act and under section 107 of the JGST Act. The summary of show-cause notice is dated 13th December 2023. Through this notice, the petitioner-Firm was intimated that within 15 days if it deposits the assessed amount or provides satisfactory reply the notice shall be withdrawn. Now the stand of the petitioner-Firm is that it submitted a detailed show-cause reply dated 29th December 2023 but before that the impugned order dated 28th December 2023 has been pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply thereof was sent on 29th December 2023 on the very next date of the date of knowledge. However, before that, the impugned order came to be passed on 28th December 2023 imposing tax, interest and penalty amounting to Rs. 1,72,073.67/-. 3. Mr. Sanjay Kumar Prasad, the learned counsel for the petitioner-Firm submits that the impugned order was passed before the period of 15 days could expire and the petitioner-Firm has therefore not been given a fair opportunity to put forth its defence to the show-cause notice dated 13th December 2023. The learned counsel for the petitioner- Firm refers to the CCE v. I.T.C. Ltd. (1995) 2 SCC 38 to submit that personal hearing is necessary before saddling an assesse with additional demands. The learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action, because it does not amount to an adverse order which affects the rights of any party unless the same has been issued by a person having no jurisdiction to do so. It is quite possible that after considering the reply to the show-cause notice or after holding an enquiry the authority concerned may drop the proceedings and/or hold that the charges are not established. It is well settled that a writ petition lies when some right of any party is infringed. A mere show-cause notice or charge-sheet does not infringe the right of anyone. It is only when a final order imposing some punishment or otherwise adversely affecting a party is passed, that the said party can be said to have any grievance. 15. Writ jurisdiction is discretionary juris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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