2024 (4) TMI 25

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....s a mismatch between GSTR-3B and GSTR-2A and a mismatch between GSTR-3B and GSTR-7 and also conducted an enquiry and passed an order attaching the petitioner's property, pursuant to which, the petitioner's bank account has been frozen. Hence, the petitioner is before this Court. 2. The learned counsel for the petitioner submits that the Show Cause Notice and other proceedings have been communicated to the petitioner only through portal and he is not accustomed to the same and therefore he did not participate in the enquiry conducted by the 1st respondent. The learned counsel further submits that the petitioner is having valid grounds before the 1st respondent. However, he has failed to avail the opportunity due to his ignorance i....

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.... only through portal. Section 169 (D) enables the 1st respondent to issue notice through their portal. However, most of the traders are not equipped in following these notice through portal. By engaging an Auditor or an Accountant the returns are filed. Section 169 of the Act prescribe other mode of services to the tax payers. However, the 1st respondent is opting service of notice only through portal. 6. This Court in Suguna Cutpiece v. Appellate Deputy Commissioner (ST)(GST) and Others, reported in 2022 (2) TMI 933, has held that no useful purpose would be served keeping the petitioners out of the Goods and Service Tax regime, as such assessees would still continue to his businesses and supply goods and services and the relevant paragr....

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....0. The provisions of the GST Enactments and the Rules made there under read with various clarifications issued by the Central Government pursuant to the decision of the GST Council and the Notification issued thereunder the respective enactments also make it clear, intention is to only facilitate and not to debar and de-recognised assesses from coming back into the GST fold. 221. While exercising jurisdiction, under Article 226 of the Constitution, the powers of the Court to do justice i.e., what is good for the society, can neither be restricted nor curtailed. This power under Article 226 can be exercised to effectuate the rule of law. 222. Therefore, power of this Court under Article 226 of the Constitution of India is b....

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....cheme of the GST enactments. The right to carry on trade or profession also cannot be curtailed. Only reasonable restriction can be imposed. To deny such rights would militate against their rights under Article 14, read with Article 19 (1)(g) and Article 21 of the Constitution of India. 226. As original or as appellate authority exercising power under the respective enactments, quasi judicial officers were bound by the provisions of the Act and the limitation under it, they have acted in accordance with law. They cannot look beyond the limitations prescribed under provisions of the Act. Therefore, no fault can be attributed to their action. 227. This is a fit case for exercising the power under Article 226 of the Constitut....

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....five (45) days from the date of receipt of a copy of this order, if it has not been already paid. ii. It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners shall also pay GST and file the returns....

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....ntrepreneurs like carpenters, electricians, fabricators, etc., are almost uneducated and they are not accustomed with handling of e-mails and other advance technologies. Though they are providing e-mail IDs at the time of Registration, the applications are prepared by some agents by creating e-mail IDs, however, on reality most of the Traders are not accustomed with handling of e-mails. They are also not aware about the consequences of not filing the Returns in Time. The Department shall workout the possibilities of issuing these notices in the respective regional languages and also by SMS and registered post. So that, the uneducated traders can also respond to these notices to some extent, otherwise, these notices will be an empty formalit....