9911796707
TMI Blog2024 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction, quashing and setting aside the Impugned Order dated 29.12.2023 passed by the Respondent No. 2 at Annexure-J. (b) That this Hon'ble Court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction, quashing the Show Cause Notices dated 24.11.2023 and 28.12.2023 issued by the Respondent No. 2 at Annexure-E and Annexure-I respectively. 2. The brief facts of the case are as under :- 2.1 The petitioner is engaged in the business of providing logistics services, supplying of non-coking coal and manufacturing of kraft paper and trading in variety of papers and was registered under the Gujarat Goods and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed wrongful ITC on the purchases made from a non-existent firm namely M/s. Magnifico Minerals Private Limited bearing GSTIN 24AAHCM6420G1ZP as its registration has been cancelled. The petitioner filed a reply under DRC-01A dated 28.09.2023 intimating that the ITC was rightly availed on the purchases made from M/s. Magnifico Minerals Private Limited. Further all practically possible documentary evidences were submitted by the petitioner. 3. Thereafter, the show cause notice dated 24.11.2023 was issued in FORM GST DRC-01 under Section 74 of the GST Act for the Financial Year 2017-2018 demanding the amount of Rs. 60,19,222/- alleging that the petitioner had availed ITC from fictitious firm i.e. M/s. Magnifico Minerals Private Limited and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this Court that the impugned show cause notices dated 24.11.2023 as well as dated 28.12.2023 and submitted that both the show cause notices are in nature of the final order. It was submitted that the respondent No. 2 considering the reply filed by the petitioner in response to the notice in FORM DRC-01A has issued a formal show cause notice with the grounds determining the tax liability wherein, the tax liability is determined. It was submitted that the respondent No. 2 has pre-determined its mind while issuing the show cause notice. 7.1 It was therefore submitted that both the show cause notices as well as the impugned order are liable to be quashed and set aside for giving an opportunity of hearing to the petitioner, so as to enabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. 10. Considering the submissions, we are of the opinion that both the show cause notices are worded identical based on the same facts and therefore, it would be in the interest of justice to quash the same and remand the matter back to the respondents-authorities. Consequently the order dated 29.12.2023 passed by the respondents also would not survive as show cause notice are quashed, so as to enable the respondent No. 2 to issue the fresh show cause notice. 11. In view of the above foregoing reasons, the petition succeeds and accordingly allowed. The impugned show cause notices dated 24.11.2023 and 28.12.2023 as well as order dated 29.12.2023 passed by the respondent No. 2 for the Financial Year 2017-2018 are hereby quashed and set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
