2025 (8) TMI 1129

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....r-company is a registered tax payer having GSTIN No:36AASCS5503K1ZW. It has been subjected to the proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act') for the financial year 2020-2021 vide show cause notice dated 27.11.2024, issued by Assistant Commissioner (CT), Nampally-1 Circle, Hyderabad, in Form GST DRC-01. Thereafter, the order-in-original was passed on 28.02.2025, by the Assistant Commissioner (ST) GST, Abids Division, Hyderabad, respondent No.2, imposing liability of Rs.96,30,225.26 ps. Petitioner has assailed it in the instant writ petition on the ground that investigation, in respect of availment of Input Tax Credit (ITC) by the petitioner on invoices, without receipt of goods or ser....

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.... 3. Learned counsel for the petitioner submits that though the investigation relating to the said invoices for the period November, 2021, to January, 2024, was closed, the State Tax authority, respondent No.2, issued show cause notice dated 04.08.2022, for the subject period April, 2020, to March, 2021, and proceeded to impose the above tax liability along with penalty without application of mind. Therefore, the petitioner has approached this Court. 4. Learned counsel for the petitioner has taken a plea that the show cause notice was not served on the petitioner by post or email but merely uploaded on the Additional Notices and Orders tab of the GSTIN portal. Therefore, he was not aware of the show cause notice dated 04.08.2022. The impugn....

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....e appellate remedy, instead of approaching this Court, whereby the petitioner's claim of having partly paid GST along with interest and penalty against invoices for availment of ITC from the suppliers, would have been duly scrutinized on the basis of the records. Therefore, learned counsel has opposed the prayer for interference in the impugned order-in-original dated 28.02.2025. 7. We have considered the submissions of learned counsel for the parties. 8. We have also taken note of the relevant documents and pleadings placed on record hereinabove. 9. On a mere perusal of the letter dated 13.02.2024, addressed by the Additional Director, DGGI, to the Principal Commissioner, Hyderabad CGST Commissionerate, in respect of the investigation c....

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.... to the ITC received from the above mentioned suppliers and that too, for the above mentioned amount only. With regard to the ITC availed on the basis of other invoices from other suppliers, the jurisdictional officers may take action as deemed fit in case of any irregularities. The conclusion recorded by the Additional Director, DGGI, was without prejudice to any action against the petitioner for his liability under the CGST Act or TGST Act or any other Act in force. 10. TGST Act provides for remedy of appeal under Section 107. The petitioner, instead of availing the remedy of appeal, has straight away rushed to this Court. 11. Learned counsel for the petitioner has placed before this Court a copy of the recent decision rendered by the A....