2025 (9) TMI 532

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....or the respondent. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. This Hon'ble Court be pleased to issue a writ of certiorari quashing and setting aside the order and/or show cause notice(s) of the Respondent Annexed at Annexure C to Annexure I to this petition; B. This Hon'ble Court be pleased to make such further observations as it deems proper or to take such further action as it deems proper in the facts and circumstances of this case; C. During the pendency final hearing and disposal of this petition, this Hon'ble Court be pleased to stay the operation and implementation of the order and/or show cause notice(s) of the Respondent,....

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....NCLT, vide order dated 04.10.2024, approved the resolution plan submitted by Orissa Metaliks Private Limited. 3.4 It is the case of the petitioner that the Assistant Commissioner of State Tax, the respondent herein, has issued show-cause notices/demand order under section 73/74 of the Central/State Goods and Services Tax Act,2017 for different assessment years alleging varied GST violations which reads as under: • Short payment of liability and availment of ineligible Input Tax Credit of Rs. 2,07,835/- for F.Y. 2019-20 vide Demand Order under Section 73 of CGST/GGST dated 28.08.2024; • Excess availment of ITC of Rs. 11,55,91,402/- for F.Y. 2017-18 vide Show cause notice under section 74 of the CGST dated 03.02.2....

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....4 and 11.07.2024. 3.6 It is the case of the petitioner that the admitted claim towards government dues, arising under the GVAT is not in accordance with the respondent's impugned Show cause notices/Demand orders and the same is illegal and arbitrary. Hence, the petitioner preferred this petition for quashing and setting aside the Show cause notices/Demand orders as enumerated in para 3.4. 4. Admittedly, the impugned orders and notices are issued prior to the date of approval of the resolution plan by the NCLT by order dated 04.10.2024. The Hon'ble Apex Court in case of Ghanshyam Mishra and Sons Private Limited vs. Edelweiss Asset Reconstruction Company Limited and Ors. reported in (2021) 9 SCC 657 has observed as under: "102.....