2024 (8) TMI 896

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....ide the impugned Show Cause Notices in FORM GST DRC-01 dated 08.12.2023 and 24.12.2023 bearing Reference No. ZD071223040253X and Reference No. ZD071223140600Z respectively. (b) Issue an appropriate writ, order, or direction thereby setting aside the impugned orders in the FORM GST DRC-07, dated 04.04.2024 and 27.04.2024, bearing Reference No. ZD0704240113220 and Reference No. ZD070424062897Y respectively. (c) Issue an appropriate writ, order, or direction to Respondents to declare Section 16 (2) (c) of the CGST Act, 2017/DGST Act, 2017 as ultra vires to the Constitution of India, 1950. (d) Alternatively, issue an appropriate, writ, order or direction to Respondents reading down the provision of Section 16 (2) (c) of the CGST Act, 2017....

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....s to why demand, as raised in the said notices, not be confirmed. It is alleged that the petitioner had filed excess Input Tax Credit (hereafter the ITC) demand on account of non-reconciliation of information. It is also suggested that the petitioner had availed ITC in violation of Section 16 (2) (c) of the CGST Act/DGST Act in as much the suppliers from whom the petitioner had availed the services, had not deposited the tax with the Government. The impugned SCNs specifically mentioned M/s Feron Life Sciences Private Limited as the supplier. Additionally, it was also alleged that the petitioner had availed ITC in respect of the exempted supplies and the same required to be reversed. 5. The petitioner had received supplies from M/s Feron Li....