2024 (12) TMI 1119

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....tions. The application stands disposed of. W.P.(C) 16914/2024 and CM APPL. 71673/2024 (Stay) 1. The petitioner is aggrieved by the final order passed by the Goods and Services Tax ["GST"] Officer dated 27 August 2024, in terms of which the Show Cause Notice ["SCN"] proceedings have come to be concluded against the petitioner/assessee. 2. The GST Officer has while disposing of the said SCN proceedings observed as follows:- "A DRC 01 along with notice was issued to M/s Sakshi Polymers (GSTN-07AOIPM5259F1ZR) for the financial year 2019-20 proposing to assess the registered tax payer for the net tax payable indicated in the attachment to the DRC-01 notice under Section 73 of the CGST/SGST/IGST Act with the direction that th....

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....DRC 01/as under, with the direction to deposit the entire amount within the stipulated time. Particulars SGST CGST IGST Tax 5574165 5574165 375300 Interest 4618158 4618158 310933 Penalty 557417 557417 37530 Total 10749740 10749740 723763 3. As is manifest from the above all that has been observed is that during the hearing, which was conducted on 07 August 2024, none had appeared on behalf of the assessee. 4. The dispute itself had arisen in the backdrop of the registration of the four identified firms coming to be cancelled subsequently. Learned counsel appearing in support of the writ petitioner has drawn our attention to the following particulars which were provided along ....