TaxTMI 
TaxTMI 
2025 (5) TMI 1889
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Ganesh For the 1st Respondent : Mr. V. Prashanth Kiran Government Advocate ORDER This writ petition has been filed in the nature of a Certiorarified Mandamus, seeking records relating to the impugned order passed by the first respondent in GSTIN No.33ARPPP7861A1ZM/2019-20 dated 29.04.2024 and to quash the same as illegal, arbitrary and devoid of merit and for a consequential direction to th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to the business are carried out had been put on freeze by the impugned order dated 29.04.202, issued by the Deputy State Tax Officer, the first respondent herein. The first respondent demanded a sum of Rs.11,97,000/- for wrongful ITC claims for the period 2017-2018. 3. According to the petitioner, the impugned order was passed without even issuing a show cause notice on him by merely uploading th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ad voluntarily come forward to deposit 25% of the disputed tax, the prayer sought for by the petitioner may be considered. 6. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was not aware of the issuance o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... cannot be considered as effective service. Such mechanical compliance does not serve any useful purpose and the same will only lead to multiplicity of litigations, wasting not only the time of the Officer concerned, but also the precious time of the Appellate Authority / Tribunal and this Court as well. Thus, when there was no response from the tax payer to the notice uploaded in the portal, the ....