Jasmine M.M.-GP for the Respondent.

Writ petitioner to pay the admitted liability or demonstrate to the satisfaction of Respondents 1 and 2 that substantial part of same has been paid and pay the balance within one week from today i.e., on or before 12.12.2022.

The present writ petition has been filed against the order passed under Section 129(1) and 129(3) of U.P.G.S.T. Act with the assertion that the entire proceedings of search and seizure of the goods is in violation of the provisions of U.P.G.S.T. Act, 2017 and the rules made thereunder. Since petitioner has alternative remedy to file appeal under Section 107 of U.P.G.S.T, the writ petition is dismissed, accordingly

The challenge in the present petition is to show cause notice under Section 74 of the U.P. GST/CGST Act, 2017 for the financial year 2018 -19. Challenging the show cause notice, the petitioner herein raises an issue with regard to the jurisdiction of the respondent to proceed under Section 74 of U.P. GST/CGST Act, 2017 on the basis of a survey/SIB survey. All issues raised herein are still open to agitate before the Assessing Officer. We, therefore, do not find any good ground to entertain the writ petition.

Looking to seriousness and gravity of offence, evidence, complicity of the accused, this court does not find it is a fit case for bail to the applicant.

Petitioner has prayed for the issuance of writ in the nature of certiorari for quashing of the exparte order. This court quash and set aside the impugned order.

The petitioners in this batch of writ petitions seek the quashing of orders reversing the transitioning of tax deducted at source (TDS) under Section 140(1) of the State GST ActPetitioners are entitled to transit accumulated TDS under the VAT Act for set off against output GST liabilities in terms of Section 140 of the state GST Act.

The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. This court quashed and set aside the impugned order.

The writ petitioner by way of the instant writ petition is assailing the Demand cum Show Cause Notice which has been issued by the respondent under Section 74 of the CGST Act. The challenge has been made on the ground that the said show cause notice is illegal and without jurisdiction, since, the demand for GST on the annuity received by the petitioner from the National Highway Authority of India has been made in contradiction and violation of an exemption to annuity granted vide notifications dated 28.06.2017, 13.10.2017, 29.06.2017 and 09.11.2017. This writ petition being premature, the same is disposed of with the direction that the petitioner first pursues and participates in the proceedings initiated vide the impugned show cause notice, by responding to the same and placing the facts and materials which have been placed before this Court.FF

The present petition is disposed of by directing the proper officer to issue summary of the notice and demands electronically in FORM GST DRC-01 & FORM GST DRC- 02 as expeditiously as possible and preferably within a period of one week from today, if not already done.

The issue raised in the above writ petition is as to whether on filing an appeal the ten per cent of the due amounts are to be paid from the Electronic Cash Ledger or the Electronic Credit Ledger. There shall be no insistence for payment of the 10 per cent due and payable under Section 107 of the GST Act, from the Electronic Cash Ledger. It is pointed out that in the present case, already ten per cent of the amount remaining due and payable is remitted from the Electronic Credit Ledger which would make the appeal maintainable and the Appellate Authority shall consider it on merits.Section 107 of the CGST Act, 2017--- Appeal —– Payment from Electronic Credit Ledger - The petitioner paid the ten per cent amount from the Electronic Credit Ledger. The Appellate Authority by order dated 10.01.2023 rejected the appeal on the ground that the ten per cent has to be paid from the Electronic Cash Ledger. The court observed that the Hon’ble Supreme Court has stayed the Division Bench judgment and in such circumstances, pending the decision of the Hon’ble Supreme Court, the appeal should be considered on merits.

Due to several personal problems and also due to the COVID19 Pandemic situation and lockdown throughout the entire country, petitioner`s GST returns could not be submitted for a continuous period of 6 months. The respondent has issued a Show cause notice on the petitioner to show cause as to why the GST registration should not be cancelled for not filing the returns for a continuous period of 6 months. This petition is disposed of with a direction to the respondent authority to revoke the cancellation of registration upon due payment of all statutory dues payable by the petitioners.