2024 (8) TMI 892

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....GST DRC 01 for the period 2019-20 to 2022-23. 3. The petitioner, in fact, questions the very jurisdiction and authority of the proper officer in seeking to determine and recover the Input Tax Credit (ITC) which the petitioner had allegedly obtained wrongfully refund under Section 54(3)(ii) of the said Act. 4. Mr. Khaitan, learned senior advocate appearing on behalf of the petitioner, by drawing attention of this Court to the provisions of Section 73 of the said Act, submits that the said Section, inter alia, confers jurisdiction on the proper officer to determine the amount of tax which has not been paid or has been short-paid or has been wrongly refunded. He submits that a power has also been conferred on the proper officer to determine ....

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....er tax period, a Coordination Bench of this Court had been pleased to admit the writ petition. The present show cause is not different from the subject matter of challenge in WPA 5780 of 2024, on the legal issue raised therein. 6. Having regard to the aforesaid, he submits that this Hon'ble Court may be pleased to entertain the writ petition and considering the prima facie case made out by the petitioner, be pleased to restrain the respondents from proceeding further with the show cause. 7. Ms. Mukherjee, learned advocate, appearing on behalf of the respondents/CGST authorities, on the other hand submits that the said respondents had proceeded within the four corners of the statute in determining the amount of ITC which the petitioner had....