TaxTMI 
TaxTMI 
2022 (1) TMI 446
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.... (c ) That this Hon'ble Court be pleased to issue a Writ of mandamus or any other appropriate writ, direction or order quashing and setting aside the action of blocking of input tax credit (Annexure-B) by the Respondents;and (d) This Hon'ble Court be pleased to issue writ of mandamus or any other appropriate writ, direction or order directing the Respondents to unblock/release the input tax credit, and (e) Pending notice, admission and final disposal of this petition, this Hon'ble Court by way of interim relief be pleased to direct the respondent authorities to restore the registration of the petitioner with effect from 01.07.2017 and to unblock/release the input tax credit of Rs. 32,75,288/-; and (f) Pending notice, admission and final disposal of this petition, this Hon'ble Court by way of interim relief stay the recovery and any other coercive action in pursuance of the impugned order dated 15.11.2021 (Annexure-A) passed by the Respondent No.2; and (g) Ex-parte ad-interim relief in terms of Prayer-9(e) and 9(f) be granted; and (h) for costs; and (I) That this Hon'ble Court be pleased to grant such other and further relief....
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.... Commercial Tax Officer, Ghatak 19 (Ahmedabad): Range-5: Division-2 Gujarat Respected Sir, Subject: Reply to Show Cause Notice for Cancellation of Registration in case of ALL Metals (Proprietor: VAGEESH JAISWAL), GSTN :24AHZPJ6810BIZD Ref: Notice Reference Number: ZA241021046852Z dated 11-10-2021 As per the notice issued to us having following reason for the cancellation "Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax." We have been doing the business of supplying the steel on actual delivery terms only and we have not been involved in the issuance of any invoice or bill without supply of goods and or service. We need additional time of 10 days to submit the documentary evidence for delivery of goods since I was in Mumbai due to medical emergency of my sister (Attached herewith report of medical) and then traveled to Kolkata and returned to Ahmadabad as on 17-10-2021 at late night evening (Attached herewith travel tickets). At out....
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....r registration is 01.07.2017 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows; The amount determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amount on or before 25.11.2021 failing which the amount will be recovered in accordance with the provisions of the Act and Rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 42923063 42923063 822183 0 Others 0 0 0 0 Total 42923063E7 42923063E7 822183,0 0.0 Place: Gujarat Date: 15.11.2021 Nanjibhai Keshabhai Prajapati Commercial Tax Officer Ghatak 19 (Ahmedabad)" 2.5 The plain reading of the order, cancelling the Registration, would further indicate that there is a demand of Rs. 8 Crore & Odd. 2.6 Being dissatisfied with the aforesaid order passed by the Commercial Tax Officer, cancelling t....
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....nd. 7. The whole object of issuing a show-cause notice is to make the recipient of the notice understand what the authority is trying to convey and what are the nature of the allegations. In the case on hand, when there are allegations of bogus billing, it was expected of the authority to at least furnish some information about such bogus billing. At this stage, Mr. Sharma submitted that along with the show-cause notice, there is always few documents attached which would indicate what the authority wants to convey about the bogus billing. It has been stated on oath not only in the memorandum of the writ application but even in the reply to the show-cause notice that except the show-cause notice, nothing else was furnished or nothing was attached to such show-cause notice. 8. A show cause notice has great significance in the adjudication proceedings for the mandatory compliance of the principles of natural justice . Show cause notice is a mandatory requirement for raising any demand under the Act, 2017 except payment of interest u/s 50 and assessment of non filer of returns u/s 62 of the act. The SCN is the foundation on which the adjudicating authority has to build up its cas....