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TMI Blog2024 (12) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... of GST Registration no. 18AGTPI00801ZS. The petitioner has averred that the petitioner is entitled to Input Tax Credit [ITC] in respect of purchase of coal under the provisions of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017. The petitioner has contended that all the refunds were duly sanctioned and disbursed after causing full enquiry and the respondent no. 4 is the jurisdiction officer in so far as causing enquiry in respect of the assessment of the petitioner is concerned and the petitioner is entitled to get refund of ITC on zero-rated supplies made by it. 3. The petitioner has further stated that a Demand -cum- Show Cause Notice under Section 74 of the Assam GST Act, 2017 stood issued on 18.06.2024 followed by a Summary of the Order of Show Cause Notice dated 19.06.2024 in Form GST DRC-01 issued under Rule 100 [2] and Rule 142 [1] [a] of the corresponding Rules. By the Demand -cum- Show Cause Notice, an amount of tax, interest and penalty had been demanded for the period from April, 2022 to March, 2023 with the allegation that the petitioner had claimed erroneous refund. In the Demand -cum- Show Cause Notice, it was mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er nor the Adjudicating Authority decided to adjourn the hearing for another date with any notice to the petitioner. Ms. Hawelia has, thus, submitted that without affording any kind of opportunity of hearing to the petitioner, the Adjudicating Authority proceeded to pass the Order-in-Original on 16.08.2024. 7. In response, Mr. Gogoi, learned Standing Counsel, Finance & Taxation Department has submitted that the petitioner has an adequate, efficacious and statutory remedy under Section 107 of the CGST/AGST Act, 2017. He has submitted that the law is settled that in case of matter pertaining to revenue when an adequate, efficacious and statutory remedy is available to the assessee, a writ petition under Article 226 of the Constitution of India is not ordinarily to be entertained unless the petitioner has been able to make out an exceptional case. It is his contention that the petitioner has not been able to make out an exceptional case here to entertain this writ petition. Mr. Gogoi, has submitted that in the case in hand, despite receipt of Demand -cum- Show Cause Notice, the petitioner had neither approached the Adjudicating Authority to submit an effective reply nor sought for an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in hand, it is not the case of the petitioner that the petitioner did not receive the Demand -cum- Show Cause Notice. On receipt of the Demand -cum- Show Cause Notice, the petitioner ought to have replied to the said Demand -cum- Show Cause Notice. By issuance of a show cause notice, a noticee is asked to respond to the proposed action. With issuance of a show cause notice, the rights and obligations of the parties are not decided finally. The event of issuance of a show cause notice is a step towards taking a final decision in the matter by the competent authority. A tentative view taken in the process cannot be deemed to be the final view taken in the matter. The final view is dependent on the response received from the noticee and if the noticee is able to show sufficient cause as to why no action as contemplated under the show cause notice should be taken the final view may altogether be different. 12. Thus, from the above discussion, it has not emerged that there was total violation of the principles of natural justice in the case in hand. Prima facie the case is not one which falls in the category of no notice and no opportunity of hearing. There is a distinction between a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 15. The petitioner has further contended that the bank account of the petitioner maintained at Axis Bank, Dhubri Branch had been freezed on 05.04.2024 and due to such freezing, the petitioner is not in a position to deposit the pre-deposit amount @ 10% required in preferring the statutory appeal under Section 107 of the CGST/AGST Act, 2017. Ms. Hawelia, learned counsel for the petitioner has submitted that in a writ petition, W.P.[C] no. 4694/2024 involving similar issues, a co-ordinate bench of this Court has extended a benefit to the petitioner therein, who is similarly situated like the petitioner herein, by directing the Appellate Authority to permit the petitioner to file an appeal without pre-deposit, subject to the bank account[s] which had been freezed, had deposit[s] equivalent or more than amount required to be deposited in terms of Section 107 [6] [b] of the Act, 2017. Ms. Hawelia has, thus, submitted that similar benefit should be extended to the petitioner herein as its bank account has remained freezed since 05.04.2024. 16. In reply, Mr. Gogoi, learned Standing Counsel, Finance & Taxation Department has submitted that such direction, as directed in the Judgment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deposit[s] equivalent or more than the amount required to be deposited in terms of Section 107 [6] [b] of the CGST/AGST Act, 2017. [ii] It is further observed that in the event the amount[s] lying in the freezed account[s], mentioned in the Demand -cum- Show Cause Notice dated 18.06.2024, is/are not equivalent requisite for the pre-deposit of 10% in terms of Section 107 [6] [b] of the CGST/AGST Act, 2017, the petitioner shall be granted a liberty to deposit amount before the Appellate Authority so as to fulfill the mandate incorporated in Section 107 [6] [b] of the CGST/AGST Act, 2017. [iii] It is further observed that during the appeal proceedings if the freeze on the accounts mentioned in the Demand -cum- Show Cause Notice dated 18.06.2024 is removed, the petitioner would be required to deposit so much of the amount equivalent to the amount of pre-deposit requisite in terms of Section 107 [6] [b] of the CGST/AGST Act, 2017 for the further continuation and adjudication of the appeal. Failure to do so would entail such consequences as the Appellate Authority decides as per law. 19. With the observations made and direction given above, the writ petition stands disposed of.< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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