2024 (12) TMI 1184

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....itioners and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No. 1. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the legality and validity of the order dated 05.02.2022 passed by the respondent No. 2 in DRC-01 raising demand of Rs. 1,63,16,101/-. 3. The brief facts of the case are that the petitioner is having a Free Trade Warehousing Zone Unit in Kandla Special Economic Zone. The petitioner is also registered under the provisions of Central / State Goods and Services Tax Act, 2017 (for short 'the GST Act'). The ordinary tax is required to be paid along with monthly return in Form GSTR-3B as per Rule 61 of the Central / State Goods and Services Tax Act, 2017 (GST R....

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....aid by TR-6 challan. However, the respondents were not satisfied and intimation in Form GST DRC-1A was issued on 08.12.2021. The petitioner replied to the said intimation explaining the difference in both the returns. Thereafter, the notice under form DRC-01 was issued. The petitioner objected to the issuance of such show cause notice by filing detailed reply again explaining the difference between GSTR-1 and GSTR-3B. The respondent No. 2 however, without considering the reply of the petitioner proceeded to pass the impugned order dated 05.02.2022 to demand tax with interest and penalty ignoring the IGST paid by the petitioner by TR-6 challan. 8. On perusal of the impugned order dated 05.02.2022, we are unable to find any reason assigned b....

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....t. Therefore, there is no liability of the petitioner to pay the IGST under the provisions of the Integrated Goods and Service Tax Act, 2017 read with GST Act. The respondent No. 2 has failed to consider the same and passed the impugned order merely on account of the difference between in form GSTR-1 and GSTR-3B ignoring the provisions of Section 74 which provides the mechanism of adjudication of show cause notice by taking into consideration the reply filed by the petitioner as well as the provisions of the Act. 12. On perusal of the affidavit-in-reply filed on behalf of the respondent No. 2, an attempt is made to justify the impugned order which lacks any reasoning. The deponent of the affidavit filed on behalf of the respondent No. 2, h....