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TMI Blog2025 (5) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... t to such show cause notice may also therefore be quashed and set aside; B. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 21.12.2023 passed in Form GST DRC-07 (annexed at Annexure B) as being wholly without jurisdiction, non-speaking, passed in breach of principles of natural justice, arbitrary and illegal; C. Without prejudice to the above and in the alternative, this Hon'ble Court may be pleased to strike down and declare Section 107 (4) of the GST Acts in as much as it debars appellate authority from condoning delay in filing appeals even in case where the taxable person is in a position to satisfactorily explain the delay as being manifestly arbitrary, discriminatory and violating Articles 14 and 19 (1) (g) of the Constitution of India; D. Without prejudice to the above and in the alternative, this Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned appeal order dated 28.11.2024 (annexed at Annexure J) and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm GSTR-3B filed for the month of March, 2020. 3.4. The petitioner however, received a show-cause notice dated 28.09.2023 under Section 73 of the GST Act proposing demand mainly on the ground of non-reversal of the Input Tax Credit attributable to the exempt supplies along with other miscellaneous issues. 3.5. The petitioner by letter dated 28.10.2023 uploaded on portal requested for time due to Diwali holidays. 3.6. It is the case of the petitioner that thereafter, the respondent uploaded one reminder on 12.12.2023 which was not noticed by the petitioner and thereafter, without granting mandatory personal hearing as provided under Section 75 (4) of the GST Act, impugned order dated 21.12.2023 was passed by the respondent-Authority confirming the demand as per the show-cause notice without noticing the fact that the Input Tax Credit sought to be disallowed has already been reversed by the petitioners. 3.7. It is also the case of the petitioner that the impugned order dated 21.12.2023 was not served upon to the petitioner physically or through registered Email address and it appears that order was only uploaded on the portal by the authority and the petitioner was not aware abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Issue notice, returnable on 21/03/2025. Direct service through e-mail is permitted. To be listed on top of the board." 3.1. Learned advocate Mr. Uchit Sheth for the petitioners submitted that in compliance of the aforesaid order, the petitioners have deposited Rs. 5,00,000/- with the respondent-Authority on 13.03.2025 and the affidavit to that effect is placed on record. 3.2. It was therefore submitted that the bank accounts of the petitioners may be ordered to be detached. 4. Learned Assistant Government Pleader Mr. Raj Tanna appearing for the respondent Nos.2,3 and 4 submitted that in view of the deposit of Rs. 5,00,000/- by the petitioners, the respondents shall pass necessary order for detaching the bank accounts of the petitioners within a period of one week from today. 5. In view of the aforesaid statement, the respondents are directed to pass an order of lifting the attachment on the bank accounts of the petitioners being Bank Account Nos. 07472000000083 and 01012320009035 with HDFC Bank. 6. Stand over to 28th March, 2025." 4.1. Learned advocate Mr. Uchit Sheth for the petitioner submitted that in compliance of the order dated 21.03.2025, the attachments over t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.58,08,042/- including interest and penalty is just and proper as the petitioner has failed to file any reply in spite of ample opportunity was provided by the respondent-Authority. 5.1. It was submitted that repeated reminders have been made for valid compliance of Section 75 (4) as well as Section 75 (5) of the GST Act by putting the petitioner to notice before the adverse order being passed by the respondent-Authority. It was submitted that in spite of the repeated reminders, the petitioner failed to respond, resulting into the impugned Order-in-Original raising the demand. 5.2. It was also pointed out that the impugned order dated 21.12.2023 was uploaded on the GSTN Portal on the very same day and hence, in view of the provisions of Section 169(d) of the GST Act, the impugned order is deemed to have been valid and legally served upon the petitioner. Learned Assistant Government Pleader Ms. Shrunjal Shah therefore submitted that no interference is required to be made by this Court in the impugned order while exercising the extra-ordinary jurisdiction under Articles 226 and 227 of the Constitution of India. 5.3. Learned Assistant Government Pleader Ms. Shrunjal Shah further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the petitioner has already reversed the Input Tax Credit has again asked the petitioner to reverse the Input Tax Credit resulting into double payment of tax by the petitioner, instead, respondent-Authorities ought to have issued the show-cause notice for interest or penalty to be levied for late reversal of the Input Tax Credit by the petitioner as per the provisions of Section 50 of the GST Act. 8. Be that as it may, in the facts of the case as the petitioner has not filed any reply in spite of providing sufficient opportunity by the respondent-Authority and considering the fact that there was already reversal of the Input Tax Credit, the respondent-Authority without verifying the data available on the GSTN portal has passed the impugned order relying only upon the provisions of Section 39 (9) of the GST Act. 9. Therefore, the impugned show-cause notice which ought to have been issued for the purpose of levy of interest or penalty for late reversal of Input Tax Credit by the petitioner and not for availing of the Input Tax Credit by the petitioner on the exempted goods. In such circumstances, the respondent-Authority was either required to pass an order to recredit the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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