9911796707
TMI Blog2023 (10) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... g the controversy involved. 2. Heard Smt. Pooja Talwar, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the respondents. 3. The challenge laid in this writ petition is to the order dated 28.6.2023 passed by the Deputy Commissioner, State Tax, Khand- 14, Ghaziabad/respondent No. 2 exercising powers under Section 74 read with Section 122 of the UPGST Act, 2017/CGST Act, 2017 in respect of the financial year 2017-18 whereby and whereunder taking into consideration the materials on record tax on suppressed turnover of Rs. 24,12,948/- has been determined as Rs. 6,75,625/- (CGST Rs. 3,37,812.50, SGST Rs. 3,37,812.50) and cess Rs. 38,60,717/- total tax Rs. 45,36,342/- has been determined to be payable. A penalty li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the petitioner has not found favour with the respondent and the impugned order dated 28.6.2023 has been passed. 5. It has been argued that the entire proceedings initiated against the petitioner is illegal inasmuch as the show cause notice under Section 74 read with Section 122 of the UPGST, 2017/CGST Act, 2017 does not specify the violation or infringement of any of the provisions of the Act. The impugned order levels various allegations regarding the misuse of the e-way bills by the two firms and no evidence has either been provided or disclosed as to how and when the petitioner is stated to have misused or caused double movement of the e-way bills. The tax liability has been fastened upon the petitioner merely on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be entertained ignoring the said statutory dispensation. He submits that though the said proposition may have exceptions i.e. where remedy available under the statute is not effective but only mere formality with no substantial relief; where statutory authority has not acted in accordance with provisions of the enactment in question; or acted in defiance of fundamental principles of judicial procedure or where the statutory authority has resorted to invoke provisions which have been repealed or where it has passed the order in total violation of the principles of natural justice, the statutory remedy may be bypassed. However, in the case at hand none of the exceptions are attracted. The writ petition thus is not maintainable and is liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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