2020 (2) TMI 132

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....hip may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Diretion, so as to quash and set aside Reminder-I letter bearing F.No.IV/16-01-PI-II/Misc./Third Party/2019-20 dated 02.12.2019 and letter dated 27.06.2019 both issued by the Superintendent (prev.), CGST, Ahmedabad South; B. That the Hon'ble Court pending the hearing and final disposal of this petition, be pleased to stay operation and execution of Reminder-I letter bearing F.No.IV-16- 01/PI-II/Misc./Third Party/2019-20 dated 02.12.2019 and letter dated 27.06.2019 both issued by the Superintendent (prev.), CGST, Ahmedabad South; C. That ad interim relief as sought for in prayer (B) may kindly be granted; D. For costs; E. For such other and furthe....

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....ration no.24AAMCS0355H1ZE on 19.09.2017 and since then has been complying with all the necessary provisions of the Goods and Service Tax Act, 2017. A copy f the certificate of registration is annexed herewith and marked as Annexure D. 3.4. The petitioner herein humbly states that as the audit was conducted by the department on 15.09.2017 and 18.09.2017 and pursuant to the audit an order dated 25.01.2018 came to be passed by the learned Asst. Commissioner of CGST, Audit, Circle-IV, Ahmedabad. The said order for audit was passed for the period 2014-2015 to 2016-2017. In compliance with the said order various discrepancies raised by the department were put to an end as the differential amount of service tax along with interest and penalty we....

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....the Reminder-I letter dated 02.12.2019." 3. Our attention is drawn to the Reminder-I dated 2nd December, 2019, issued by the Office of the Principal Commissioner, Central GST, Commissionerate- Ahmedabad South. The same reads thus: "To, M/s Smart Graph Art Advertising Private Limited, (STC AAMCS0355HST001) N-002,Shrinand Nagar, Shrinand Nagar Part-I, Vejalpur, Ahmedabad Gujarat-380051. Gentleman, Sub:-Inquiry regarding non-payment / short payment of Service Tax-m/r. Please refer to this office letter of even no. dtd 27.06.2019 on the above mentioned subject. On the basis of the information / records available with this office, there has been found mismatch in the value of services provided by you as per ITR/Form 26 AS a....