2024 (12) TMI 129

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....br>GST<br>Honourable Mr. Justice K. Kumaresh Babu For the Petitioner : Mrs. Hema Muralikrishnan For the Respondents : Mr. R. Nanda Kumar Senior Standing Counsel ORDER The challenge in this writ petition is to the DRC-07 notice issued by the second respondent herein, wherein a demand had been made in respect of three counts. 2. Heard Mrs.Hema Muralikrishnan, learned counsel for the p....

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....de the said portion of the DRC- 07 notice. With regard to the other two documents, she would submit that the petitioner had proposed to invoke the amnesty that had been provided by the Department. 4. Countering such argument, Mr.R.Nandakumar, learned Senior Standing Counsel appearing for the respondents, had vehemently contended that there was no error in including the said amount to the demand....

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....6) G.S.T.L. 305 (S.C.) to contend that the writ petition itself is not maintainable. 6. I have considered the rival submissions made by the learned counsel on either side. 7. The notice had been issued by the first respondent to the petitioner, which has also been duly responded. Pursuant to the personal hearing that had been granted to the petitioner, the first respondent had considered the....

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....trenuously relying upon the counter affidavit tried to sustain the DRC-07 notice, I do not find any averment specifically sustaining the said demand. 9. In fact, in the counter affidavit, the second respondent had categorically admitted that the petitioner had reversed the said wrongly availed ITC, however had expressed his inability, as the portal would not permit such reversal. The said reaso....