Case Law Details
Matrix Cellular (International) Services Limited Vs Union of India & Ors. (Delhi High Court)
Department have merely followed the statutory scheme of first making inquiries, and premised on the information gathered, to issue the Show Cause Notice under Section 73 of the Act.
Having heard learned counsels, we are of the view that there is no merit in this petition. The position is not as the one projected by the Petitioner, namely, rampant issuance of notices, one after another, without considering the fact that the earlier notices issued to Petitioner had been replied. The Respondents have followed the statutory scheme. The earlier notices were only to make inquiries, and it is only the impugned show cause notice which is a Substantive Show Cause Notice to show cause as to why the amount Rs. 4,39,44,304/-, allegedly wrongly carried forward in the GST electronic credit ledger in GST TRAN-1 statement, should not be recovered under Section 73 of the Act along with interest, and why penalty should not be imposed upon the Petitioner.
In our view, there is no jurisdictional error in issuance of the impugned show cause notice. The matter is at the stage of the examination of the Petitioner’s response to the show cause notice. We are, therefore, of the view that no interference is called for at this stage by this Court. We leave it to the Petitioner to raise its pleas before the Respondents and to avail of its statutory remedies under the law if, and when, the occasion arises. We make it clear that we have not expressed any opinion on the merits of the case of either party.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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