- (1.) Heard Sri Suyash Agarwal, learned counsel for the petitioner, Sri Manish Goyal, learned Additional Advocate General assisted by Sri Shashank Shekhar Singh for respondent nos. 1 to 4 and Sri Shashi Prakash Singh, learned Additional Solicitor General of India appearing for the respondent nos. 5 and 6.
(2.) This writ petition has been filed by petitioner with following prayer : (i) Issue a writ, order or direction in the nature of certiorari quashing the notices dated 14.11.2019, 15.11.2019 and 16.11.2019 issued by the respondent no. 1 under Section 73(1) of UPGST/CGST Act for the period July 2017 to July 2019. (ii) Issue a writ, order or direction in the nature of mandamus directing the respondent no. 1 to maintain status quo as decided by the respondent no. 5, GST Goods and Service Tax Council in its meeting dated 05.08.2017 and 22.12.2018 (Annexure-15 and 16 to the writ petition). (iii) Issue a writ, order or direction in the nature of prohibition restraining the respondent no. 1 from proceeding with the notices issued under Section 73(1) of the UPGST/CGST Act, dated 14.11.2019, 15.11.2019 and 16.11.2019 till the decision taken by the Goods and Service Tax Council on this point. (iv) Award the costs of the writ petition to the petitioner.
(3.) It is contended by the learned counsel for the petitioner that no GST is leviable on the sale of un-denatured ENA to liquor manufacturers. It is further contended that the respondent no. 1 issued notices dated 31.08.2019 (Annexure-2, 3 and 4 to the writ petition) under Section 61 of Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "UPGST Act") requiring the petitioner to explain as to why GST and penalty under Section 73 of the UPGST Act should not be levied on the sale of un-denatured ENA by it to liquor manufacturers for the period mentioned therein. It is next contended that in response to the notice dated 31.08.2019, the petitioner submitted his reply (Annexure-5 to the writ petition) in which he had categorically stated that no GST is leviable on the sale of un-denatured ENA and the issue of taxability of outward supply of of un-denatured ENA to liquor manufacturers is engaging the attention of Goods and Service Tax Council which has taken a decision to maintain status quo in this regard. However, the respondent no. 1 without considering the petitioner's reply submitted by it to the respondent no. 1 has issued the impugned show cause notice under Section 73 of the UPGST Act for determining the huge demand of GST, interest and penalty on the supply of un-denatured ENA by the petitioner to liquor manufacturers for the period stated therein.;