2024 (12) TMI 1284

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..... JUSTICE DHARMESH SHARMA For the Petitioner : Mr. Ramashish & Mr. Rishabh Jain , Advs For the Respondents : Mr. Udit Malik, ASC with Mr. Vishal Chanda & Ms. Rima Rao, Advs. Mr. Anurag Ojha, SSC with Mr. Shubham Kumar, Mr. Dipak Raj & Mr. Kumar Abhishek, Advs. for R - 3 ORDER 1. The writ petition has been preferred seeking the following reliefs : "a) quash and set aside the im....

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.... f) pass any other order or orders, direction or directions as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 2. However, learned counsel for the writ petitioner submits that bearing in mind the challenge which presently stands mounted and is restricted to the validity of the final order framed by the respondents, the challenge to Notification No.9/2023....

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....ereas, in response to the DRC-01, the taxpayer submitted his reply in DRC-06 and the reply of the registered person as well as data available on GST Portal has been checked/ examined and the reply/ submission of the taxpayer is not found to be satisfactory. Further, another opportunity to submit reply and for the sake of natural justice opportunity for personal hearing, as per provision o....

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....t with no other option to create demand ex-parte, in accordance with the provisions of CGST/ DGST Act & Rules. Therefore the DRC - 07 has been issued along with applicable interest as per discrepancies already conveyed through SCN/DRC-01." 4. As is manifest from the aforesaid, the proceedings under Section 73 have come to be finalized with the response of the writ petitioner being perfunctorily....