9911796707
TMI Blog2024 (10) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... sent writ petition has been filed. 2. Mr. Kanodia, learned advocate appearing on behalf of the petitioners would submit that under similar set of circumstances a previous show-cause notice in Form GST DRC-01 dated 30th August, 2023 had been issued in respect of the tax period July, 2017 to March, 2018. By drawing attention of this Court to the order of dropping adjudication proceeding under Section 73 of the said act dated 26th December, 2023, he submits that in respect of the self-same issue which forms subject matter of the show-cause for the tax period April, 2018 to March, 2019, the previous proceeding initiated vide a show-cause notice dated 30th August, 2023 as aforesaid had been dropped. By placing before this Court the judgment del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners were served with a pre-show-cause notice in DRC-01A on 8th October, 2023, the petitioners did not respond to the same. Subsequently, a show-cause notice was issued on 5th December, 2023. The petitioners did not respond to the said show-cause as well. In the facts noted above, the proper officer had determined the liability. He submits that the petitioners have an efficacious alternative remedy in the form of an appeal before the appellate authority. Instead of availing such remedy, the petitioners have approached this Court and are attempting to adjudicate their case on merits which ordinarily is not permissible. He submits that in order to ascertain whether the present show-cause and the previous show-cause have been issued on the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged by the petitioners. No supporting documents to establish the alleged illness of the consultant had also been disclosed. 6. Having regard to the aforesaid and taking note of the response filed by the petitioners on 3rd December, 2023 in respect of the scrutiny period July, 2017 to March, 2018, it is difficult to accept the contention of the petitioners that the petitioners' consultant remained unreachable or was ill for reasons whereof, the petitioners were unaware with regard to the impugned show-cause notice dated 5th December, 2023. The petitioner no.1 is not a small business entity but a private limited company, having corporate entity. Thus, the petitioners cannot feign ignorance of the pre show-cause as well as the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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