2026 (1) TMI 1143

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....ring. RULE. Learned Senior Standing Counsel Ms. Hetvi H. Sancheti waives service of notice of rule on behalf of the respondents. 2. By way of this writ petition, the petitioner-Company is assailing the order-in-original bearing No.03/RANGE-III/Div-XI/ZGM/Adj./2023-24 dated 09.01.2024 along with summary order in Form DRC-07 bearing reference No. ZD240424023537L dated 15.04.2024 passed by the respondent no. 1 under Section 74(1) of the Central Goods and Service Tax Act, 2017 (for short "CGST Act") read with Gujarat Goods and Service Tax Act, 2017 (for short "GGST") for determining the tax demand of Rs. 8,12,967/-, being Integrated Goods and Services Tax of Rs. 60,877/- and CGST of Rs. 3,76,045/- and SGST of Rs. 3,76,045/- along with app....

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....m GST DRC-01 was issued on 14.11.2022 by Respondent no. 1 asking the Petitioner to show cause as to why tax amounting to Rs. 8,12,967/-, being IGST at Rs. 60,877/-. CGST at Rs. 3,76,045/- and SGST at Rs. 3,76,045/- should not be demanded and recovered along with interest and penalty on the ground that the Petitioner was liable to reverse the said ITC aggregating to a total of Rs. 8,12,967/-, in respect of credit notes issued by the suppliers corresponding to post-supply discounts amounting to Rs. 45,16,484/- received by the Petitioner during the period commencing from July 2017 to March 2020. In response to the same, petitioner filed its reply however, without considering the same, respondent authority has passed the order on 09.01.2024 rai....

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....fter closed and the petitioner-company does not conduct any business from the said location. Hence, the impugned order dated 09.01.2024, which was sent by post was returned undelivered and thereafter, the petitioner was informed telephonically by the GST Department to collect the said order. Accordingly, the Accountant of petitioner-company Mr. Amit Mashroo, who had collected the order by hand. Thereafter, the petitioner-company had approached the authority by filing an appeal and the appeal was rejected by the appellate authority on 15.04.2024, The petitioner then addressed to respondent no. 1 requesting for uploading of the summary order passed in Form DRC-07, which was not uploaded however, it is the case of the petitioner-company tha....

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....ailable on record. 7. It appears that there is delay of 13 days over and above the period of 90 days in preferring the appeal filed by the present petitioner assailing the order dated 09.01.2024, raising a tax demand of Rs. 8,12,967/- along with interest and additional penalty of the said amount. The petitioner preferred the appeal on 22.04.2024 by filing FORM GST Appeal 04. 7.1 It is the case of the petitioner that the Order-in-Original dated 09.01.2024, was never communicated to him as the business premises were remained closed and the petitioner could not appear in hearing before the appellate authorities as the petitioner was not aware of the dates. The contentions made by the petitioner with regard to the closure of business and ....