TMI Blog2024 (3) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... India is plenary in nature and without any fetters, much less any technical objection. In WHIRLPOOL CORPORATION VERSUS REGISTRAR OF TRADE MARKS, MUMBAI ORS. [ 1998 (10) TMI 510 - SUPREME COURT] , the Hon ble Supreme Court clearly indicated that in cases where the order has been passed in breach of natural justice or the Authority passing the order lacks jurisdiction the writ petition is maintainable. Even so, statutory remedy to the aggrieved party is not always a ground not to entertain the writ petition. Having regard to the materials on record, it is opined that the matter needs to be remitted back to the State Tax Officer who shall pass an appropriate order after affording an opportunity to the petitioner-Firm to place its defence by fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the JGST Act, 2017 dated 09.04.2022 bearing Reference No. 259 be quashed and set aside, being illegal, arbitrary and bad in law. C. For issuance of appropriate writ, order or direction, restraining the Respondents from taking any action pursuant to the Summary Order dated 09.04.2022 bearing Reference No. ZD2004220006851 (Annexure-1). D. For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to how and under what authority of law, the Goods Services Tax Registration of the Petitioner would be cancelled for purported mismatch between FORM GSTR-3B and FORM GSTR-2A, without awaiting the reply of the Petitioner inasmuch as the same had been initiated during the peak COVID period. E. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 a show cause notice vide Reference No. 152 dated 15th February 2020 was issued to the petitioner-Firm. 3. The petitioner-Firm has taken a stand that the aforementioned notices were issued at the Email ID which was changed by it sometimes in February 2019. The petitioner-Firm has produced on record OTP validation of Email ID vide Annexure-2 to demonstrate that the Email ID maachintpurnisteel.bokaro@gmail.com referred therein is registered with the GST department. However, the main plank of the petitioner-Firm is that the discrepancies which were detected by the State Tax Officer as regards availing of tax benefits under CGST and JGST were on account of the mistake of M/s Central Coalfields Limited (in short, CCL). The petitioner-Firm has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority passing the order lacks jurisdiction the writ petition is maintainable. Even so, statutory remedy to the aggrieved party is not always a ground not to entertain the writ petition. 6. Having regard to the materials on record, we are of the opinion that the matter needs to be remitted back to the State Tax Officer who shall pass an appropriate order after affording an opportunity to the petitioner-Firm to place its defence by filing his reply to the notice dated 20th September 2021. Therefore, summary order dated 9th April 2022 is quashed. The petitioner-Firm shall be at liberty to produce the materials which form part of this writ petition and any other material in support of its defence. 7. This writ petition succeeds to the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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