MFAR CONSTRUCTIONS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner, a Private Limited Company being a registered Service Tax Assessee, vide Registration NO.AABCM3803FST0001, is invoking the writ jurisdiction of this Court, for laying a challenge to the Notification dated 09.06.2017 at Annexure-N and the Show Cause Notice dated 11.04.2018 issued by the 4th respondent at Annexure-K, in terms of Section 174(2)(e) of the Central GST Act, 2017, inter alia asking him to show cause as to why certain sums of money allegedly "short paid" for the period between 2012-13 and 2016-17 should not be recovered with interest and penalty; as the alternative to the prayer for quashing of the said Notification, the petitioner argues that the same is not applicable to him.

(2.) The respondents having entered appearance through their Senior Panel Counsel resist the Writ Petition by filing a Statement of Objection inter alia contending that the Writ Petition is premature; petitioner could not have approached the writ court without exhausting the alternate and equally efficacious remedy of replying to the Show Cause Notice; and the impugned Notification being legally valid, is applicable to the petitioner in the given fact matrix.

(3.) Having heard the learned counsel for the parties and having perused the Petition Papers, this court declines to grant indulgence in the matter for the following reasons: