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DEVASHIS BARUAH
Rasidul Hoque – Appellant
Versus
State of Assam, Through the Commissioner and Secretary to the Government of Assam, Ministry of Finance and Taxation – Respondent
JUDGMENT :
Devashis Baruah, J.
Heard Ms. N. Hawelia, the learned counsel appearing on behalf of the Petitioners and Mr. B. Gogoi, the learned Standing counsel appearing on behalf of the Finance and Taxation Department of the Government of Assam.
2. The instant writ petition has been filed challenging the Order-in-Original dated 12.08.2024 passed by the Assistant Commissioner of State Tax, Dhubri Zone in respect to the Financial Year April 2023 - March 2024 whereby the authority concerned arrived at an opinion that the Petitioners had resorted to willful mis-declaration of the available ITC and claimed wrongful refund. Accordingly, the Petitioners were directed to pay an amount of Rs.1,28,99,290/- for the period from March, 2022 to March, 2023 and Rs.87,13,636/- for the period April, 2023 to February 2024. The Petitioners have also assailed the ITC Block Notice issued by the Assistant Commissioner of State Tax dated 12.08.2024.
3. The case of the Petitioners herein is that the Petitioners admittedly had taken refunds on 18.01.2024 for Rs.98,72,907/- for the period March, 2022 to March, 2023 and further on 13.03.2024 another amount of Rs.75,16,516/-for the period April, 2023 to February,
The court affirmed that alternative remedies must be exhausted before seeking writ relief, particularly in tax recovery matters, emphasizing jurisdictional compliance.
The court affirmed that when a statutory remedy exists, a writ petition under Article 226 is not typically entertained unless exceptional circumstances are demonstrated.
The court affirmed that a statutory remedy under Section 107 of the CGST Act exists, thus not entertaining the writ petition under Article 226.
The court emphasized the necessity of exhausting statutory remedies before seeking writ relief under Article 226.
The court emphasized that orders passed by administrative or quasi-judicial authorities are required to stand or fall on their own and subsequent explanations by way of affidavit(s) cannot be permitt....
The court emphasized that while an alternative remedy is available, the High Court has the discretion to entertain a writ petition. The court also highlighted that the availability of an alternative ....
Proper issuance of a Show Cause Notice is a prerequisite for valid tax determination under the Assam Goods and Services Tax Act, 2017.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
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