2025 (6) TMI 665

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....itioners is directed against an interim order dated 29th July, 2024 passed in W.P.A. 14737 of 2024. By the said order, the learned Single Bench directed the appellants/writ petitioners to deposit with the learned Registrar General a sum of Rs.25 lakhs within a period of three weeks from the date of the order and the said amount to be invested in any interest bearing fixed deposit account with any Nationalised bank and the same should be kept renewed until further orders of the Court. If the writ petitioners comply with the said direction, there was unconditional order restraining the department from taking coercive action against the writ petitioners. 2. The appellants had complied with the said order and the same was recorded by the lea....

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...., the appellants/writ petitioners would be entitled to. 9. The Central Board of Indirect Taxes and Customs issued Notification No.22/2024 - Central Tax dated 8th October, 2024, by which a special procedure for rectification of order, to be followed by the class of registered persons against whom any order under Section 73 or Section 74 or Section 107 or Section 108 of the Act has been issued confirming the demand for wrong availment of input tax credit on account of contravention of provision of sub-section (4) of Section 16 of the Act. The procedure has also been stipulated. 10. Therefore, a window has been given to the assessee to rectify the defect though certain timelines have been fixed in the said Notification. More importantly ....

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....erence in the case on hand is that the show-cause notice has ripened into an adjudication order. However, taking note of the fact that the statute has been amended by insertion of sub-section (5) to Section 16, we are of the view that the show-cause notice should re-adjudicated. 14. For the above reasons, the appeal and the writ petition are allowed and the order of adjudication is set aside and the show-cause is restored to the file of the adjudicating authority to be re-adjudicated taking into consideration sub-section (5) of Section 16 of the Act, which has been made effective with effect from 1st July, 2017. 15. The adjudicating authority shall afford one more opportunity to the appellants/writ petitioners to submit an additional ....