2025 (9) TMI 600

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....petitions are decided by a common order treating Writ Tax No. 736 of 2020 as leading case. Writ Tax No. 736 of 2020 3. By means of present petition, the petitioner is assailing the order dated 16.3.2020 passed by respondent no. 1 in GST Appeal No. 46 of 2019 (A.Y. 2018-19). 4. Learned counsel for the petitioner submits that petitioner is engaged in trading of CCTV Cameras, Electronic items, DVR, Electronic Wires, Etc. and is having GSTIN No. 09AFXPP2228M1ZM. He submits that earlier the petitioner was registered under the VAT Act and after commencement of the new tax regime of GST, he migrated into the GST regime as under the composition tax payer, thus status of the petitioner on the dash board was showing as composition tax payer ....

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....own as regular tax payer instead of composition tax payer, therefore, the petitioner was not required to file the returns. 6. He submits that impugned order has been passed without adverting the submissions made by the petitioner. He further submits that once the issue raised and pressed before the authority, it was the duty of the first appellate authority to decide the issue. He prays for allowing the writ petitions. 7. Per contra, learned ACSC supports the impugned order and submits that an intimation was sent to the petitioner on 16.4.2018 specifically stating therein that the petitioner has opted out of composition scheme on 3.11.2017, thereafter the petitioner has not brought any material on record to show that he never opted ou....

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....osition to which a specific provision has been prescribed under Rule 6 of CGST Rule. The record reveals that the petitioner was duly intimated on 16.4.2018 that the petitioner opted out composition on 3.11.2017 copy of which has been annexed as Annexure No. 8 of this writ petition. 11. No material has been brought on record by the petitioner that after getting the said information, what action has been taken by the petitioner for challenging the said intimation. Even no material has been brought on record showing objection to the notice issued for non depositing the tax and filing of return, therefore, the order dated 26.11.2018 has been passed against which an appeal has been filed in which for the first time the petitioner raised an ob....