2024 (10) TMI 129

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....s petition under Article 226 of the Constitution of India the petitioner has prayed for following reliefs: "13(a) To issue a Writ of Mandamus and/or writ of certiorari and/or any other writ order or directions, to quashing and setting aside FORM GST DRC-07 at Annexure - A to this petition and an order No.b612 dated 06.01.2020 alleged to have been passed for the tax period 01.07.2017 to 31.03.2019. (b) To issue a writ of mandamus and/or writ of certiorari and/or any other writ order or directions, to quashing and setting aside FORM GST DRC-07 at Annexure - B & Annexure - C to this petition. (c) To issue a writ of mandamus and/or writ of certiorari and/or any other writ order or directions, to quashing and setting aside FORM GST DRC-2....

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.... and CGST for the year 2017-2018 and for the year 2018-2019, the petitioner No. 1-Company was asked to pay the tax interest and penalty of Rs. 1,18,00,395/- towards the SGST and CGST liability. 3.3. Thereafter, another summons was issued under Section 70 (1) of the CGST Act on 05.08.2020 followed by communication dated 06.08.2020 in FORM GST DRC-07 for the summary of the order for the period from July, 2017 to March, 2018 asking the petitioner to pay Rs. 66,66,979/- towards tax interest and penalty for SGST and Rs. 31,47,307/- towards the CGST. 3.4. The respondent also issued the FORM GST DRC-22 to the Bankers of the petitioner No. 1 with whom the petitioner No. 1 - Company was maintaining the bank accounts. 3.5. It is case of the petiti....

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....rvice Tax Rules, 2017. 7. In absence of any order being passed, the summary of the order has no value in eye of law. Summary of the order is only issued so as to record the outstanding demand raised in the order passed under Section 74 of the GST Act. 8. On perusal of the summary order dated 06.01.2020 at Annexure A to the petition it only says the order No. b612, tax period order dated 06.01.2020, financial year : 2019/20 and tax period :01.07.2017 to 31.03.2019 and issues involved is shown as DRC-1 and description of goods is HSN 72042190 and description shown is scrap and the details of demand is also mentioned having total of Rs. 2,16,14,681/-. 9. On perusal of the above summary of the order, again a query was raised to learned Assis....