2025 (9) TMI 1327

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.... petitioner and learned SC-11 for the State. 2. The petitioner in this case is praying for the following reliefs:- "A) For setting aside the assessment order dated 15.01.2021 passed by the adjudicating authority and the appellate order dated 25.03.2025 passed by respondent number 3. B) For setting aside the demand as DRC-07 dated 15.01.2021. C) Issue a writ of Mandamus directing the Respondents to refrain from taking any coercive action against the Petitioner concerning the impugned tax liability; D) Pass any such other and further orders as may be deemed just and proper in the facts and circumstances of the case." 3. Learned counsel for the petitioner submits that the petitioner is doing contractua....

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..... 5. Attention of this Court has been drawn towards Form GSTR-3B with reference to Rule 61(5) of the BGST Rules, 2017. It is submitted that even though the return had been filed by the petitioner on 07.12.2020, the respondent authority issued a show cause notice under Section 74 of the BGST Act, 2017 on 10.12.2020 taking as if the petitioner had not submitted its return and paid the taxes. The petitioner was given time to file a response. It is submitted that this notice was uploaded under the heading 'Additional Notices' on the portal and the same was not served upon the petitioner through any other mode either on e-mail or through SMS as a result whereof no response to this show cause notice was submitted by the petitioner. It is, howe....