2024 (10) TMI 880

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Gadodia, Adv. Mrs. Shilpi Sandil Gadodia, Adv. Mr. Ranjeet Khushwaha, Adv For the Respondents: Mr. Sachin Kumar, A.A.G.-II ORDER Per Sujit Narayan Prasad, A.C.J. 1. This petitioner has filed this petition under Article 226 of the Constitution of India seeking for the following reliefs:- (i) For issuance of an appropriate writ/order/direction, including Writ of Certiorari, for quashing/setti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(1) of the JGST Rules, especially because the very issuance of the said Notice is wholly without jurisdiction and is in excess of the power conferred upon Respondent-authority regarding scrutiny of returns, as provided under Section 61 of the JGST Act. (iii) For issuance of an appropriate writ(s)/ order(s)/ direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., according to the learned State Counsel, the petitioner should file reply to the notice dated 05.07.2024 for its consideration and follow-up action in pursuance to the statutory provisions as provided under Section 61 of the Act. 4. This Court has heard the learned counsel for the parties and gone through the contents of Annexure-1 which is the notice issued on 02.04.2024 by which the petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ward Supply Value IGST CGST SGST 5% 34180606.00 3000.00 853015.69 853015.69 12% 6940000.00 0.00 416400.00 416400.00 18% 2519758.94 281026.53 86265.00 86265.00 28% 1103.172.11 86187.53 111350.35 111350.35 Total 44743537.05 370214.06 1467031.12 1467031.12 6. This Court on comparative assessment of the same and taking into consideration the discrepancy pointed out in the ....