2024 (10) TMI 880

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....I For the Petitioner: Mr. Sumeet 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....

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.... power under Section 61 of the JGST Act read with Rule 99(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 Lord....

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....on upon scrutiny has been done by the authority concerned. Therefore, 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 Annex....

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....the writ petitioner, are also being referred to herein as under:- Rate of Tax Total Inward 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 370214.0....