9911796707
TMI Blog2024 (12) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, SPC for UOI with Ms. Pallavi Talwar, Adv. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R2-R4. Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advs. for R-5. ORDER PER CM APPL. 71674/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16914/2024 and CM APPL. 71673/2024 (Stay) 1. The petitioner is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of personal hearing within stipulated time. The authorized representative appeared before this office on 5.7.2024 and submitted that the tax payer has not declared output liability for some month and also not availed ITC towards the items such as Granite/Sanitary Goods, taps etc. He was directed to submit the proof for the same by next date of hearing i.e., on 07.8.2024, however, no one has ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, demand (DRC-07) is created/issued for the amount as mentioned in the DRC 01/as under, with the direction to deposit the entire amount within the stipulated time. Particulars SGST CGST IGST Tax 5574165 5574165 375300 Interest 4618158 4618158 310933 Penalty 557417 557417 37530 Total 10749740 10749740 723763 3. As is manifest from the above all that has been observed is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed 14-02-2020 and 3B status is 'yes' Maneet Enterprises 564098 564098 Feb Cancelled Suo Moto Jun 2020 Maneet Enterprises 185796 185796 Mar Cancelled Suo Moto Jun 2020 Total 4421858 4421858 5. It is in the aforesaid backdrop that it is contended that the mere subsequent cancellation of registration of those suppliers would not have justified the passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter afresh. 9. We accordingly allow the instant writ petition and quash the final order dated 27 August 2024. The GST Officer shall proceed to decide the SCN proceedings afresh bearing in mind the reply which has been submitted by the writ petitioner and by passing a reasoned and speaking order. All rights and contentions of respective parties on merits are kept open. 10. The challenge to Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
