9911796707
TMI Blog2023 (10) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... tax by issuing show cause notice to the petitioner. b) Respondents may be directed to refund the amount of Rs.40 Lakhs recovered from Petitioner (by way of form GST DRC-03 dated 16.12.2022) along with interest. c) It may be declared that actions and communications issued by respondents in relation to supply of works contract service by the petitioner to AVVNL for the period May 2018 to September 2021, insofar as holding the petitioner liable to pay an amount of Rs.5,51,49,553/- are illegal and without jurisdiction. d) Any other order or direction which this Hon'ble Court deems just and proper may kindly be passed in favour of the humble petitioner." 2. The petitioner is a registered company in the State of Gujarat and is also duly re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that of interpretation and also that the principle was decided in favour of the petitioner company in the pre-GST Regime. The petitioner has also raised objection regarding computation of differential amount. 5. It is the case of the petitioner-company that despite objection being submitted by it, the respondents have forced it to deposit an amount of Rs.40,00,000/- by way of filing form GST DRC-3 under Section 73(5) on 16.12.2022 and are issuing summons from time to time intimating the petitioner that it is liable to pay GST of Rs.5,51,49,553/- in respect of short payment of GST on taxable supply to AVVNL for the period May, 2018 to September, 2021. 6. It is the main contention of the petitioner that without adjudication of the questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed claiming that the petitioner-company has filed this writ petition at a very premature stage and on merits, it is claimed that there is no illegality in issuance of impugned notices to the petitioner-company and the same are in accordance with law. 11. It is averred in the reply that the petitioner-company was initially paying taxes from April, 2018 to February, 2020 at the rate of 18%, however, further as per the notification dated 21.09.2017 in GST Regime, it has changed its tax rate from 18% to 12%, though the supply to the AVVNL is attracting GST at the rate of 18% instead of 12%. 12. In para 17 of the reply, it is averred that investigation in the matter is under progress and show cause notice will be issued to the petitioner-compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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