2025 (4) TMI 304

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....vocate Mr. Sahil J. Rao for the petitioner, learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent Nos. 1,4 and 5 and learned advocate Mr. Ankit Shah for the respondent Nos. 2 and 3. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. Your Lordship may be pleased to admit this Writ Petition filed under Article 226 of the Constitution of India, 1950 and; B. Your Lordships may be pleased to issue a writ of Mandamus or any other appropriate Writ and hold that the section 16 (2) (c) of the CGST Act, 2017 is ultravires to Article 14, 19 (1) (g) of The Constitution of India, 1950; C. Your Lordships may be pleased to issue a writ of certio....

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....g necessary form and documents. 3.2. Thereafter, on 09.01.2024, respondent no.1 issued an intimation in Form DRC-01A as per Rule 142 (1A) of the Central Goods and Services Tax Rules, 2017 (for short 'the CGST Rules') read with Section 74 (5) of the Central Goods & Service Tax Act, 2017 (for short 'the CGST Act') intimating that the petitioner had purchased goods during the Financial Year 2022-23 from suo-moto cancelled dealer which is found to be bogus and hence, Input Tax Credit availed qua such dealer for Financial Year 2022-23 and the Input Tax Credit availed by the petitioner was supposed to be reversed as per the provisions of Section 16 (2) of the CGST Act and on 11.01.2024 show-cause notice was issued upon the petitioner. 3.3. The ....