2024 (10) TMI 39

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....e Respondent No. 1 in exercise of authority vested in Rule 86B r.w. Rule 21 of CGST Rules, 2017 and enclosed as Annexure D. b. Issue a Writ of certiorari or any other appropriate writ or order or direction quashing the Order under Section 107 (11) of the CGST Act, 2017 bearing Appeal No. MYS-SPP-ADC/JC(A)-005-006-2023-24-GST dated 19/04/2023 issued by the Respondent No. 2 and enclosed as Annexure F. c. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 26.08.2022, respondent No. 1 issued a Sho....

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....ars for which the time limit to file return of income under subsection (1) of section 139 of the said Act has expired; or (b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of sub-section (3) of section 54; or (c) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (ii) of first proviso of sub-section (3) of section 54; or (d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the total....