2025 (7) TMI 621

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nference and learned Assistant Government Pleader Ms. Nimisha Parekh with learned Assistant Government Pleader Mr. Utkarsh Sharma for the respondents. 2. By this petition, under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs : "(a) quash and set aside the order passed by Respondent No. 2 u/s 74 dated 19.01.2024; (b) quash and set aside the order passed by Respondent No. 3 rejecting appeal dated 18.11.2024; (c) quash and set aside the summary of SCN in Form GST DRC-01 dated 06.01.2024." 3. The brief facts of the case are as under : 3.1. The petitioner purchased 370 bags of Arecanuts from M/s. K.S. Traders which is having the place of business at West Bengal on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t') on 19.01.2024 without considering the reply and without granting opportunity of personal hearing to the petitioner though the same was prayed in the reply dated 10.01.2024. 3.5. The petitioner, being aggrieved, preferred an Appeal before the Appellate Authority on 29th June, 2024 with a delay of 71 days on account of the medical ground. The petitioner also submitted Medical Certificate in support of such delay. However, the respondent No. 3-Appellate Authority rejected the Appeal by order dated 18.11.2024 on the ground of delay in view of the provisions of Section 107(4) of the GST Act. 4.1. Learned advocate Mr. Fenil Mehta for the petitioner submitted that the show-cause notice dated 06.01.2024 in Form GST DRC-01 was not served a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner has purchased the goods was not a genuine firm as the petitioner admitted that the GST number of the said firm was cancelled by the West Bengal GST Department. 5.2. It was further pointed out that the effective date of cancellation of the GST number of M/s. K.S. Traders was 01.07.2017 and hence, the Input Tax Credit availed by the petitioner was rightly ordered to be reversed with interest and penalty and no interference is required to be made while exercising the extra-ordinary jurisdiction under Article 227 of the Constitution of India. 6. Considering the submissions made by the learned advocates for both the sides, it appears that it is not in dispute that the show-cause notice dated 06.01.2024 in Form GST DRC-01 is w....