Case Law Details
SL Automobiles Private Limited Vs State of Tripura (Tripura High Court)
Tripura High Court dismissed the petition as pre-matured as petition is filed against Form GST DRC-01A i.e. intimation of tax ascertained as being payable u/s 73(5)/ 74(5) and the same is not even a show-cause notice.
Facts- By means of filing this writ petition, the petitioner has challenged the “authorization for inspection and search” dated 25.06.2021 issued by the Additional Commissioner of State Taxes, Tripura, respondent no. 5, herein as well as subsequent order of seizure and order of prohibition, dated 25.06.2221 issued by the Superintendent of State Taxes, Agartala, Enforcement Wing-I, Agartala, respondent no. 4 herein, and also challenged the “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 along with applicable interest and penalty.
Conclusion- 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.
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.
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