2025 (5) TMI 1260

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....he Respondents Through: Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra & Ms. Nisha Mohandas, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- MMR Electricals under Article 226 of the Constitution of India challenging the order dated 13th April, 2024 passed by the office of Sales Tax Officer Class I....

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....itioner that no opportunity for personal hearing has been afforded to the Petitioner. 6. Heard. This Court has considered the submissions made and has perused the impugned order. The relevant portion of the impugned order is extracted herein below: 7. Upon perusing the impugned order, this Court is of the opinion that the same has been passed after considering the reply of the Petitioner. In....

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.... merits and shall not be dismissed on the ground of limitation. 11. It is also made clear that the observations made by this Court in the present petition shall have no bearing upon the decision of the appellate authority. 12. The present petition is disposed of in said terms. Pending applications, if any, stand disposed of. ============= Document 1 NATION TAX MARKET GOVERNMENT OF NA....

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..... On the basis of Notice issued vide Ref. No. ZD0712230709000 dated 13.12.2024, reply received and the documents submitted, following observations were made :- Excess ITC claimed from cancelled dealers, return defaulters & tax non payers: 1. Proposed Tax of Rs.5,67,324/- (SGST), & Rs.5,67,324/- (CGST). The reply of the taxpayer has been examined from the GST portal and found that the supp....