2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated December 12, 2022 passed by the respondent No.3/Additional Commissioner, Grade-2 (Appeal)-I, State Tax, Agra and the order dated March 13, 2021 passed by the respondent No.4/Assistant Commissioner, Mobile Squad-I, Agra.

1. Petitioner impugns order dated 05.04.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 20.04.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 07.07.2017 and also impugns Show Cause Notice dated 02.03.2023.

1. Petitioner impugns order dated 28.03.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 04.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 18.08.2021.

1. Petitioner impugns order dated 28.03.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 04.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 18.08.2021.

1. Petitioner impugns order dated 11.03.2024 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 11.08.2023. Petitioner also impugns Show Cause Notice dated 14.02.2024.

2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression ‘GST Act’ would be a common reference to both CGST Act and TGST Act.

1. Petitioner impugns order dated 30.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023 proposing a demand of Rs 10,43,36,362.00/- against the petitioner had been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

1. Petitioner impugns order dated 28.10.2021 whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 30.06.2021. Petitioner further impugns order dated 25.06.2021 dismissing the Application for Cancellation filed by the petitioner seeking cancellation of GST registration.

It is evident that the petitioner was called upon to show cause with regard to a sum of Rs. 8,27,252/-, which was arrived at on the assumption that there was sales suppression. By contrast, the impugned order imposes tax liability of Rs. 14,97,072/- and an equal amount by way of penalty. It is also clear that the impugned order does not proceed on the basis of sales suppression. If the respondent intended to modify the tax proposal in light of the petitioner`s reply, a fresh show cause notice should have been issued. It is also noticeable that the petitioner`s electronic credit ledger was debited to the extent of Rs. 7,52,047/-. In these circumstances, the impugned order cannot be sustained.

An order in original dated 28.12.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner by issuing show cause notice dated 19.04.2023. Such show cause notice was replied to on 12.06.2023 and the impugned order was issued thereafter on 28.12.2023. The present writ petition was filed after filing an application for rectification of the order in original.

It is noticed that in this Writ Petition, the petitioner has challenged the impugned Assessment order dated 20.12.2023 passed for the Assessment Year 2017-18.

An order in original dated 27.07.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits.