9911796707
TMI Blog2024 (10) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice of rule on behalf of respondent State. 3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "a) That Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus, a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned summary of the order issued vide FORM GST DRC 07 having reference ZA240119000357X dated 11.01.2019; no. and (Exhibit-1) (b) That Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus, a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts services and capital goods which were lying unutilised as on the appointed date i.e., 01.07.2017 can be claimed by the petitioner. 7. In the course of conducting its business, the petitioner receives supplies of inputs and input services from various suppliers. Wherever eligible, the petitioner avails Input Tax Credit ('ITC') of the supplies received and captures such availment in the requisite forms as prescribed under the CGST Act read with the CGST Rules, IGST Act with the IGST Rules and under the Gujarat State Goods and Services Tax Act, 2017 and paid GST @ 18% on the finished goods supplied in the GST regime. 8. In accordance with the relevant instructions, the petitioner was periodically filing FORM GSTR-3B from July 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,517/- pertaining to the said units were not reflected in FORM GSTR 2A. 14. Respondent No. 2 thereafter issued impugned recovery notice dated 21.03.2024 for recovery of demand amounting to INR 3,76,17,905/- for the period July 2017 to May 2018, under IGST Act, 2017, CGST Act, 2017 and SGST Act, 2017 as confirmed vide DRC 07 reference no. ZA240119000357X dated 01.11.2019 on account of difference of ITC between Form GSTR-3B and GSTR-2A. 15. It is the case of the petitioner that based on the said recovery letter/notice, the petitioner logged in the GSTN portal to confirm if any order was issued by the department, however, the petitioner was able to only download summary of the order issued vide FORM GST DRC 07 having reference no. ZA2401190 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice upon the petitioner and straightaway issued the impugned order in Form GST DRC-07 which does not contain any reasons. 21. Therefore, without going into the merits of the matter, the impugned summary order in Form GST DRC-07 dated 11.1.2019 issued by the respondent is hereby quashed and set aside and the matter is remanded back to the respondents for de novo adjudication after giving an opportunity of hearing to the petitioner as fresh order is required to be passed in accordance with law. Such exercise shall be completed within 12 weeks from the date of receipt of a copy of this order. 22. This Court has not expressed any opinion on the merits of the case of the petitioner. The Entire exercise that may take place pursuant to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
