2025 (7) TMI 1398

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....29.11.2023 passed by Superintendent, Central Goods & Service Tax, whereby the demand of GST with penalty has been confirmed. 2. The petitioner is engaged in the business of construction of roads and collection of toll charges and also duly registered with the GSTN. The petitioner is eligible to avail the Input Tax Credit (ITC) on various goods and services properly used in the course of business. The notice for the year 2017-18, 2018-19 and 2019-20 was issued by the Office of CGST & Central Excise Audit Commissioner, Indore to the petitioner in respect of nonpayment of GST. The petitioner was given a notice to produce the ledger and concern vouchers. After giving due opportunity of hearing and following the procedure prescribed under the....

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....y Thousand Two Hundred and Sixty Five Only] equivalent to the demands mentioned in above paras (i) to (iii) in terms of Section 122(2)(b) read with Section 74 of the CGST Act 2017/MPGST Act 2017". 3. The petitioner is challenging the aforesaid demand on the ground of violation of principles of natural justice, order is against law, facts and circumstances etc. 4. Shri Prasanna Prasad, learned counsel appearing on behalf of respondents submits that the order impugned is appealable, therefore, the writ petition is not maintainable. 5. In the case of Union of India v/s Rajhans Impex (P) Limited reported in (2022) 16 SCC 579, the Apex court has held as under: - ''3. It is not in dispute that the writ petition before th....

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.... if appeal is preferred within a period of four weeks from today the same be entertained without raising the issue of limitation and it may be suitably observed that all the contentions which may be available to the respective parties are kept open. 5. In view of the above, the impugned judgment and order passed by the Hig Court dated 9-1-2020 passed in Rajhans Impex (P) Ltd. v. Union of India [Rajhans Impex (P) Ltd. v. Union of India, 2020 SCC OnLine Guj 3435] is hereby quashed and set aside. However, it may be open for the respondents original writ petitioners to prefer the statutory appeal against the order-in-original and it is observed that if the same is filed within a period of four weeks from today the same be considered in....