2025 (5) TMI 1812

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....and Mr. S.C. Keyal, learned Standing counsel, GST for the respondent Nos. 2 to 5. 2. The petitioner herein is a partnership firm registered under the Indian Partnership Act, 1932 and it manufactures M.S. Pipes, CRCA, ERW Pipes etc. The matter relates to the Financial Year 2017-2018 and the due date for furnishing the annual return was 07.02.2020 in terms of Section 44 of the said Act. Thereafter, due to non-filing of the annual returns, the impugned show cause notice was issued on 13.09.2023 to the petitioner and subsequently, the Order-in-Original dated 20.12.2023 was passed by the Assistant Commissioner, Goods and Services Tax. 3. It is the case of the petitioner that the petitioner was assessed to tax under Assam Value Added Tax for th....

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....f the petitioner. 8. Per contra, Mr. Keyal, learned Standing counsel, GST, submits that the appellate authorities had not committed any illegality and therefore, the decision may not be interfered by this Court in exercise of its power under Article 226 of the Constitution of India. Relying on the decision of Tecnimont Private Ltd (supra), Mr. Keyal, also submits that the Hon'ble Apex Court in un-ambiguity held that the appellate authority shall not have power to waive such a statutory prescription of pre-deposit and therefore, no illegality has been committed by the authorities and that being the position, this Court may not like to exercise of its certiorari jurisdiction in interfering with such a decision. 9. I have given due considera....