TaxTMI 
TaxTMI 
2025 (8) TMI 1057
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation, the delay is condoned. Application is disposed of. W.P.(C) 12199/2025 & CMAPPL. 49693/2025 4. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the following: S. No. Show Cause Notice Order DRC-07 1. 26th July, 2024 16th January, 2025 27th January, 2025 2. 3rd August, 2024 1st February, 2025 18th February, 2025 5. Mr. Rajeev Aggarwal, ld. Counsel for the Petitioner submits that insofar as the first order dated 16th January, 2025 is concerned, the Petitioner is willing to prefer an appeal as the ground raised in this matter in respect of the said order is that it is being issued for multiple years. This issue now st....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. xxx xxx xxx 74. Determination of tax [,pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.-- xxx xxx xxx (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d" "74.[...] 10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund." The Legislature is thus, conscious of the fact that insofar as wrongfully availed ITC is concerned, the notice can relate to a period and need not to be for a specific financial year. 46. The nature of ITC is such that fraudulent utilization and availment of the same cannot be established on most occasions without connecting transactions over different financial years. The purchase....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the said e-mail on 4th February, 2025 at the email address being '[email protected]'. The said email is taken on record. 8. It is submitted by the ld. Counsel for the Petitioner in response to this e-mail that the e-mail address appears to be of the chartered accountant of the Petitioner and may not be the registered e-mail of the Petitioner. Therefore, the same would not be adequate service under Section 169 of the Central Goods and Service Tax Act, 2017 (hereinafter, 'CGST Act'). 9. This Court in W.P. (C) 4096/2025 titled ' M/s Raj International v. Additional Commissioner CGST Delhi West & Ors.' vide decision dated 25th April, 2025 had noticed that there was no uniform practice that was being followed by the GST Department....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ablishment Act/ Deputy Commissioner of Labour, Coimbatore - 18 & Anr. in W.P.(MD)No.26481/2024 held as under: "22. In such view of the matter, I am inclined to hold that Section 169 mandates a notice in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the portal/ newspaper through the concerned officials." 11. In the present case, firstly, the order itself is dated 1st February, 2025. Secondly, the e-mail which has been handed over shows that the impugned order has been communicated either to the Petitioner or to his Chartered Accountant. The....