TaxTMI 
TaxTMI 
2023 (12) TMI 422
X X X X Extracts X X X X
X X X X Extracts X X X X
....ased to issue writ of Mandamus or a writ in nature of Mandamus or any other appropriate writ, order thereby directing the Respondents to forthwith withdraw and cancel the impugned intimation dated 15.09.2023 under Form GST DRC-01A and impugned Show Cause Notice dated 17.10.2023 under Form GST DRC-01 issued by Respondent No. 1 being Exhibit-E and G to the Petition and consequential actions including notices/orders thereto; (b) The Hon'ble Court be pleased to issue writ of Certiorari or a writ in nature of Certiorari or any other appropriate writ, order or direction thereby, quashing and setting aside impugned intimation dated 15.09.2023 under Form GST DRC-01A and impugned Show Cause Notice and 02.10.2023 under Form GST DRC-01 issued....
X X X X Extracts X X X X
X X X X Extracts X X X X
....any other appropriate writ, order or directions thereby directing the Respondents, to consider the documents submitted by the Petitioner evidencing that Company has duly received goods, supplied by M/s. Keshav Trading Co. as per provisions of MGST; (g) Pending the hearing and final disposal of the this Petition this Hon'ble Court may be please to restrain the Respondents from taking any steps in furtherance of impugned intimation dated 15.09.2023 under Form GST DRC-01A and impugned Show Cause Notice dated 02.10.2023 under Form GST DRC-01 issued by Respondent No. 1 being Exhibit-E and G to the Petition and consequential notices thereto; (h) Pending the hearing and final disposal of the this Petition this Hon'ble Court may b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oices to the petitioner. The department has sought to recover amounts of such ITC stated to be illegally availed by the company. However, all such attempts of recovery having failed, a show cause notice came to be issued. 6. The company has tried to justify that no illegality had occurred at the hands of the company. However, the company has fairly stated that there were no materials to show that M/s.Keshav Trading Company was a Genuine Tax Payer. 7. In the pursuit to recover the ITC illegally availed by the company, the department on 17th October 2023 addressed an email to the petitioner/company recording that the ITC available in the electronic credit ledger of the company was blocked. The petitioner has contended that in view of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d of the recovery. 11. Considering the issues as urged before us,in the peculiar facts and circumstances of the case, we are of the opinion that it would be appropriate that the respondents move an application before the NCLT to seek appropriate orders on the action as sought to be taken against the petitioner. 12. We accordingly direct that status quo, as on today, be maintained for a period of one week from the day a copy of this order is available, only to enable the respondents department to approach the NCLT and to obtain appropriate orders. 13. It is clarified that in the event, within such period of one week, appropriate orders being prayed for by the respondents are not obtained by the respondents from the NCLT the status q....