An order dated 14.08.2023 is assailed on the ground that the petitioner`s reply to the intimation dated 07.05.2023 was disregarded.

An order dated 31.12.2023 is challenged inter alia on grounds that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables of the petitioner were subject to GST.

Advisory: Integration of E-Waybill system with New IRP Portals

Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables

1. We have heard Mr. Sridharan, learned Senior Advocate for the Petitioner and Mr. Mishra for the Respondents. This Petition has been filed under Article 226 of the Constitution of India praying for the following reliefs:-

By this Writ Petition, filed under Article 226 of the Constitution of India, the Petitioners seek quashing of an Order passed by Respondent on the ground that the same is contrary to the provisions of Section 75(4) of the CGST Act and is in violation of the principles of natural justice. In the present case, since the said Order has been passed without giving any personal hearing to the Petitioner, the same is in violation of the principles of natural justice and ex facie contrary to the provisions of Section 75(4) of the CGST / MGST Act.

By this Writ Petition, filed under Article 226 of the Constitution of India, the Petitioners seek quashing of an Order passed by Respondent on the ground that the same is contrary to the provisions of Section 75(4) of the CGST Act and is in violation of the principles of natural justice. In the present case, since the said Order has been passed without giving any personal hearing to the Petitioner, the same is in violation of the principles of natural justice and ex-facie contrary to the provisions of Section 75(4) of the CGST / MGST Act.

Advisory: Self Enablement For e-Invoicing

Petitioner impugns order whereby the Show Cause Notice has been disposed of and a demand created. The impugned order records that reply/documents submitted by the tax-payer were found unsatisfactory and despite sufficient and repeated opportunities, the tax-payer did not appear for personal hearing. The matter is remitted to the proper officer to re-adjudicate the Show Cause Notice.

Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 29.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 2,23,79,924.00 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).F

By filing this writ petition under Article 226 of the Constitution of India, the petitioner has assailed the notification no. 09/2023-CT by virtue of which the time limit provided under Section 73(10) of the CGST Act for the financial years 2017-18, 2018-19 and 2019-20 was respectively extended to 31.12.2023, 31.03.2024 and 30.06.2024 on the ground that the conditions precedent provided in explanation to Section 168(A) was not present on the date when the notification was issued. In view of the issue raised, let a notice returnable on 10.05.2024 be issued.

An assessment order is challenged in this writ petition. The petitioner states that he is a works contractor executing civil work for government departments and local authorities. He states that a show cause notice was issued in relation to the discrepancy between the GSTR 1 statement and the GSTR 3B returns. since the petitioner was not heard before the impugned order was issued, the interest of justice warrants the provision of an opportunity to the petitioner. For reasons set out above, the impugned order is set aside.