2025 (8) TMI 983

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....CX : Mr. Anshuman Singh, Senior SC For the State : Mr. Vikash Kumar, SC-11 ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard learned counsel for the petitioner and learned Standing Counsel-11 for the State respondents as also learned Senior Standing Counsel for the Department of CGST and CX. 2. The petitioner in the present case has prayed for the following reliefs : - "i) For the demand order issued vides Process no. NIL dated NIL and by unreasoned order in violation of Section 73(9) of BGST/CGST Act, 2017 (as contained in Annexure-P-2) and Summary of demand order issued vide Reference No- ZA100819000886H, dated 19.08.2019 without digitally signed in violation of Rule 26(3) and Rule 142(1) of BGST/CG....

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....11.2023 and Rule 26(3) and Rule 142(1) of BGST/CGST Act and Rule, 2017 without issuance of GST ASMT-10 in violation of Section 61 read with Rule 99 of BGST/CGST Act, 2017 violates the principles of natural justice. iv) For granting any other relief (s) to which the petitioner is otherwise found entitled to in accordance with law." 3. Learned counsel for the petitioner has assailed the impugned orders on various grounds. It is submitted that the summary of show cause notice which was issued on 03.07.2019 and uploaded on the GST portal in the 'Additional Notices Column' in form of GST-DRC-01 sought the petitioner to file his submission against the ascertainment to be furnished up to 08.07.2019. At this stage, the date of personal ....

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....ubmits that the present writ application has been filed on frivolous ground by mentioning erroneous facts which are misleading. In this case, a demand notice has been issued only after acceptance of the petitioner by way of online submission that he had wrongly availed transitional credit under SGST head amounting to Rs.3,45,120/- which can be disallowed. 8. It is submitted that since the petitioner has accepted wrong availment of transitional credit for the period 2017-18 by way of a written submission, the grievance of the petitioner that the notices were uploaded under the heading 'Additional Notices' is of no significance. The fact remains that the petitioner has submitted a response to the show cause notice which has been taken into....

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....ing this Court through paragraph '3' of the rejoinder wherein in response to paragraph '5' of the counter affidavit of Respondent Nos. 3 and 4, it has been submitted that while filing reply, there was an inadvertent error in drafting and petitioner's representative instead of countering show cause notice submitted incorrectly because he was not well versed in drafting and he was not sure with the facts as well. 11. Having heard learned counsel for the petitioner and learned SC-11 for the State respondents as also learned Senior Standing Counsel for the CGST and CX, we are of the considered opinion that the order passed by the respondent authorities/Proper Officer is based on the acceptance of fact by the petitioner that they had wrongly ....