TaxTMI 
TaxTMI 
2024 (2) TMI 589
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....(C.W.No.19966/2023) "a. this Hon'ble Court be pleased to issue a Writ or Certiorari or any other appropriate writ, order or direction in the nature of Certiorari or any other writ, order or direction of like nature, under Article 226 of the Constitution of India calling for record of the Petitioner's case leading to passing of the impugned Order dated 30.10.2023 (Annexure 1) for Financial years 2017-18 & 2018-19 and after examining its legality and propriety thereof, quash and set aside the impugned Order dated 30.10.2023 (Annexure 1) raising a demand of Rs.100,08,15,002/- along with applicable interest and penalty; b. this Hon'ble Court be pleased issue a Writ / order / direction declaring Section 15(3)(b)(ii) of the Cent....
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....ay deem fit, proper and appropriate in the nature and circumstances of this case." (C.W.19967/2023) "a. this Hon'ble Court be pleased to issue a Writ or Certiorari or any other appropriate writ, order or direction in the nature of Certiorari or any other writ, order or direction of like nature, under Article 226 of the Constitution of India calling for record of the Petitioner's case leading to passing of the impugned Order dated 31.10.2023 (Annexure 1) for Financial years 2017-18 & 2018-19 and after examining its legality and propriety thereof, quash and set aside the impugned Order dated 31.10.2023 (Annexure 1) raising a demand of Rs. 69,19,47,577/- along with applicable interest and penalty; b. this Hon'ble Cou....
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....ntral Goods and Services Tax Act, 2017 ('the Act, 2017') and in the alternative sought direction to the appellate authority to accept & unconditionally hear the appeal to be filed by the petitioner against the impugned Order in Original dated 30/10/2023 and 31/10/2023 without insistence of any deposit (including 10%) of the disputed tax liability. 4. Learned counsel for the petitioner inter alia made submissions that similar nature writ petition questioning the validity of the provisions of Section 15(3)(b)(ii) of the Act is pending consideration before this Court being Hindustan Unilever Limited vs. Union of India :D.B.Civil Writ Petition No.13617/2023. 5. Further submissions have been made that a bare look at the Orders in Original ....
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....ch is ab initio void. 9. Learned ASG, to whom advance copy of the petitions was supplied, made vehement submissions that the orders impugned are appealable and there is apparently no reason to bypass the said remedy. It was emphasized that the petitioner first has to make out a case pertaining to validity of the provisions of Section 15(3)(b)(ii) of the Act on the settled parameters, which the petitioner has failed and, therefore, the petitioner is required to avail the alternative remedy of appeal. 10. Submissions have been made that entire effort is to bypass the requirement of pre-deposit, which aspect is reflected from one of the prayers made in the petition, though alternatively. 11. It was submitted that even in the pending w....
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....ity. Instead it is for the department to undertake the matching exercise and the claim of reduction in tax liability should not be made dependent upon production of any certificate or proof of reversal of ITC by the recipient. We find that the validity of the provision is being challenged more on the ground of workability. For the present we find that in the absence of their being any statutory obligation cast on the respondent to undertake matching exercise, if the petitioner is willing to claim reduction in tax liability, proof of reversal by the recipient is to be provided by the supplier. In the present case, the petitioner has challenged the validity of the provision more on the grounds of difficulty in collecting such certifi....