2024 (8) TMI 638

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....on under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "a. The Hon'ble Court be pleased to admit and allow the present petition; b. That this Hon'ble Court declare Section 16 (2) (c) of the CGST/Gujarat GST Act 2017 as ultra vires to the Constitution, and thereby null and void; c. This Hon'ble Court be pleased to quash and set aside the order No ZD24052402203W dated 10/05/2024 under Section 74 of the SGST Act 2017 directing the recovery of Rs 7,23,19,739/ including the penalty of Rs 2,73,39,330/- and Interest of Rs 1,75,18,679/- and Fee 1,72,400/- for Financial Year 2020-2021 passed by The State Tax Officer Ghatak 7 Ahmedabad Range 2 Division 1 Gujarat; ....

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....rounds of which consisted as under: (i) Availing input tax credit on the supplies received by the petitioner from the firms whose GST Number was cancelled, as no valid returns under Section 39 of the GST Act were filed by the aforesaid firms. There was an interest on the delayed filing of the returns, late fees for not filing of GSTR-9 and GSTR-9C forms and the petitioner has also not paid GST on reverse charge mechanism. There is also an issue of reversal of the ITC for creditors to whom the payment has not been made after 180 days of purchases. 3.4. The petitioner filed detailed reply to the show-cause notice on 04.09.2023. After considering the reply, the impugned order dated 10.05.2024 was passed under Section 74 of the Guja....

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....the GST Act, has held as under: "12. In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded on the basis of surmises. However, since we are inclined to relegate the respondent to the pursuit of the alternate statutory remedy under Section 107, this Court makes no observation on the merits of the case of the respondent. 13. For the a....