2024 (11) TMI 1405

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....R: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present writ petition is filed seeking for the following reliefs: i. "To declare and strike down Section 16 (2) (c) of the CGST/SGST Acts as being unconstitutional, the same being violative of Articles 14 and 19 (1) (g) of the Constitution of India. ii. In the alternative, the Petitioner most respectfully prays that this Hon'ble High Court may be pleased to read down the phraseology "has been actually paid" occurring in Section 16 (2) (c) of the CGST/SGST Acts to mean "ought to have been paid". iii. The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the naute of a Writ of Certiorari quashing the impugne....

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....respondent issued a show cause notice dated 31.03.2023 (Annexure-D to the writ petition) under Section 73 of the KGST Act and Section 50, 73 (9) of the CGST Act as also Rule 142 (1a). The petitioner replied to the same vide reply dated 10.11.2023 (Annexure-C to the writ petition). The 1st respondent vide order bearing No. CTO/LGSTO-510/2023-24/8814 dated 08.12.2023 (Annexure-D) has passed the order Under Section 73 (9) of the KGST Act and determined the tax, interest and penalty. Being aggrieved, the present writ petition is filed. 4. At the outset before going to the various contentions raised on behalf of the petitioners, it is relevant to note that in the first page of the order dated 08.12.2023 it is forthcoming that the same is issued....