2025 (9) TMI 738

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....uj Singh For the Respondent(s) : C.S.C. ORDER 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. This writ petition has been filed with the following prayers :- (i) Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 27.2.2025 passed by the respondent no. 2 under Section 73 of the UPGST/CGST Act....

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....der Section 73 of the Act, 2017 for the financial year 2020-21 seeking reply on the differences between the turnover of outward supply mentioned in the Income Tax Form 26AS and the declaration of turnover of outward supply in the GSTR-1. 5. Section 73 of the Act stipulates for determination of tax not paid or short paid or erroneously refunded input tax credit wrongly availed or utilized for an....

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.... as per Income Tax Act but the same does not come within the ambit of the GST Act. The petitioner has not submitted any documentary evidence in support of his reply. 7. Learned counsel for the petitioner has submitted that the reply of the petitioner was not property considered. The petitioner was not afforded opportunity of personal hearing to produce the relevant record and a final order impo....

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.... stated the against the impugned order dated 27.2.2025 the petitioner has remedy before the appellate authority under Section 107 of the GST Act. 10. The ground taken by the petitioner is a disputed question of fact which can be appropriately addressed by the appellate authority under Section 107 of the Act. 11. The writ petition is disposed of with a direction to the petitioner to approach ....