2025 (11) TMI 1915

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....itioner: (By Sri. Bharat Bhagwan Raichandani, Adv. And Sri J R Raaghul Piraanesh, Adv.). For the Respondents: (By Sri. Madanan Pillai, CGC For R1 Smt. Jyoti M Maradi, HCGP For R1 & R3). ORAL ORDER In this petition, the petitioner seeks following reliefs: (a) Issue a writ of certiorari, or any other appropriate writ, order or direction, quashing the Order-in-Original bearing No. C....

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....direction in the nature of writ of certiorari and hold that the demand confirmed in the Order-in-Original vide No. CTO(AUDIT)-1.8/GST/DRC-7/No.40/2024-2025 bearing Reference No. ZD2909240482451 dated 20.09.2024 (Annexure-A) passed by Respondent No. 3 in excess of the amount proposed in the SCN is in violation of Section 75(7) of the CGST Act and therefore without jurisdiction and null and void; ....

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....how-cause notice demanded a sum of Rs. 2,49,63,816/- from the petitioner, to which the petitioner submitted reply, the respondents have proceeded to pass the impugned Order-in-Original dated 20.09.2024, confirming the demand in a sum of Rs. 6,93,77,821/- which is illegal, arbitrary and contrary to the provisions of Section 75(7) of CGST/KGST Act, 2017. It is also submitted that though the petition....

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.... to state that though respondents demanded only a sum of Rs. 2,49,63,816/- in the show-cause notice dated 28.05.2024 and in the Order-in-Original, the respondents proceeded to confirm the demand for a sum of Rs. 6,93,77,821/- which is contrary to the provisions contained in Section 75(7) of the KGST Act and consequently, I deem it just and proper to set aside the impugned order at Annexures-A and ....