2025 (6) TMI 171

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....n has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned order dated 30th July, 2024 by which a demand of tax to the tune of Rs. 19,31,820/-, interest of Rs. 16,14,790/- and penalty of Rs. 2,03,099/- totalling to a total sum of Rs. 37,49,709/- has been raised against the Petitioner. This order is stated to have arisen from Show Cause Notice dated 22nd May, 2024 which according to the Petitioner was never duly issued upon him. 4. The case of the Petitioner is that he had GST registration bearing reference no. 07AAIFR6992E1ZS. A notice for cancellation of the said registration was issued on 4th July, 2023 and the consequently an order cancelling the Petitioner's GST registration retrospecti....

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....Y 2019-20 pending against the Assessment Notice issued in the form of DRC-01 on dated 22.05.2024. However, No reply/response filed by you during the stipulated time given during the course accordingly DRC-07 issued on 30/07/2024. However, no clarification/reply received from your side till date in this regard. In this context, it is requested that to provide the status of liability pending of Rs. 37,58,737/-for the F.Y. 2019-20 to the undersigned at the earliest to comply with the order of Hon'ble High Court." 6. It is the case of the Petitioner that for the first time, the Petitioner came to know of the impugned order dated 30th July, 2024 arising out of Show Cause Notice dated 22nd May, 2024 only in March, 2025 when this l....