2024 (11) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1. Heard learned advocate Mr. Sahil J. Rao for the petitioner learned advocate Ms. Nidhi Vyas for respondent No. 2 and 3. 2. By this petition under Articles 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "5.2 That Your Lordships may be pleased to issue a writ of Certiorari or any other appropriate writ and quash and set aside the order No. ORDER-INAPPEAL No. VAD-CGST-002-APP-ADC-170-2022023 dated 22.11.2022 passed by the Ltd Commissioner, GST & Central Excise, Appeals, Vadodara-II at Annexure G. 5.3 That Your LORDSHIPS may be pleased to issue a Writ of Mandamus or any other appropriate writ while directing or instructing the respondent No. 2 to refund the double tax paid by the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the petitioner that no opportunity of hearing was given by issuing any show-cause notice to the petitioner for levy of penalty of Rs. 13,95,000/- as required under section 126(3) of the CGST Act. 3.4 On 14.12.2021, the NCLT passed an order pursuant to the order of the National Company Law Appellate Tribunal [NCLAT] and settled the agreement between the corporate debtor and the petitioner disposing of the proceedings pending before it and handed over the management and control of the Board of Directors of the petitioner. 3.5 After regaining the control of the company, the petitioner filed required return in Form GSTR-3B in the month of March 2022 for the period from July 2020 to December,2020 and paid the tax dues including for the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... submitted on instructions that no notice as required under section 126 (3) of the GST Act was issued prior to levy of penalty by respondent No. 2. 6. Having considered the submissions made by learned advocates for the respective parties and on perusal of the documents placed on record, it is for the petitioner to claim the refund by making appropriate application before the appropriate authority in respect of the amount of tax paid by IRP as the IRP had obtained the GST registration number as per the Notification No. 11/2020 in the name of the petitioner only which has now been suspended. 7. So far as levy of interest and penalty is concerned, it is an admitted position that the petitioner was not served with any show-cause notice as....