TaxTMI 
TaxTMI 
2025 (6) TMI 510
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....h Kathiriya for the respondents. 2. Rule, returnable forthwith. Learned Assistant Government Pleader Mr. Trupesh Kathiriya waives service of notice of rule for and on behalf of the respondents. 3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for following reliefs : "A. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned show cause notice dated 27.9.2023 (annexed at Annexure A) issued under Section 73 of the GST Acts along with all subsequent proceedings and orders as being wholly without jurisdiction, arbitrary and illegal; B. This Hon'ble Court m....
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....7 (for short 'the GST Act'). 4.2. It is the case of the petitioner that the petitioner regularly files returns and pays taxes under the GST Act and at the time of obtaining registration, the petitioner had submitted its current Email address at that point of time on the GST portal, however, inadvertently, could not pay domain renewal charges for such Email post 20.06.2021 and therefore, such Email address got deactivated. 4.3. The petitioner being engaged in building construction is entitled to claim Input Tax Credit (for short 'the ITC') of the tax paid on inputs, input services and capital goods used in the course or furtherance of business, however, Section 17 (2) of the GST Act read with Rules 42 and 43 of the Central/ State Goods....
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....show-cause notice was uploaded on the portal on 27.09.2023 on the ground that the petitioner had not reversed the ITC pertaining to exempt supplies and as e mail address of the petitioner had been deactivated, the petitioner did not receive any intimation of such show-cause notice. The petitioner was also not aware about such notice having been uploaded on the portal and hence, the petitioner could not respond to the notice and the respondent-authority proceeded to pass ex-parte order dated 22.12.2023 confirming demand of tax with interest and penalty on the ground of non-reversal of input tax credit under Rules 42 and 43 of the GST Rules. It is the case of the petitioner that such order was only uploaded on the portal and the petitioner di....
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....the Form GSTR-3B to show that the petitioner has already reversed the ITC amounting to more than Rs.40 Lakhs and also referred to the Electronic Credit Ledger at page No. 32 of the petition to show that there is a debit entry of Rs.38,01,319/-. 5.2. Learned advocate Mr. Uchit Sheth also referred to the annual return in Form GSTR 9 to show that there is no outstanding entry for ITC to be reversed coupled with Form GSTR 9C reconciliation wherein, it is stated that the petitioner has already reversed the ITC for the period 2017-18 and 2018-19. It was therefore submitted that the respondent-Authority could not have assumed the jurisdiction to issue the impugned notice and pass the Order-in-Original raising the demand on ground of non-reversa....
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....19 0 4,14,240 4,14,240 8,28,480 Please note that DRC-01 for F.Y. 2017-18 has mentioned reversal of ITC of Rs. 0 14,56,750 14,56,750 29,13,500 Less: Actual reversal as above 993 14,85,923 14,85,923 29,72,839 Excess ITC reversed as per actual data in GSTR-3B -993 (29,173) (29,173) (55,339) 5.4. In support of his submissions, reliance was placed on the decision of this Court in case of Ajay Industries & Another versus Union of India and Others rendered on 16.04.2025 in Special Civil Application No.2951 of 2025. 5.5. Learned advocate Mr. Uchit Sheth submitted that though the impugned show-cause notice an....
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....o issue the impugned notice on the ground that the petitioner has failed to reverse the ITC. Moreover, the petitioner has also admitted that as the GST Portal was new, the petitioner was not familiar with such portal and could not verify the uploading of the notice and subsequent Order-in-Original on the portal and the petitioner came to know about the same only when the Order-in-Original was served in physical form on 03.05.2024 and the petitioner has already preferred an Appeal before 06.05.2024, however, Appellate Authority has not condoned the delay as per the provisions of Section 107 of the GST Act and therefore, the petitioner had no option but to file the present petition. 8. It also appears that the respondent has not disputed a....