2026 (2) TMI 1209

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds and Service Tax Act, having engaged in the business of providing man power services to APSPDCL for the work of continuous spot electricity billing in specified areas. Pursuant to inspection conducted by the 2nd respondent, the petitioner was directed to submit all the books of accounts in relation to his business for the tax period from 2019-2020 to 2022-2023 for causing necessary verification. It appears that the petitioner has not produced the books of accounts before the 2nd respondent. 2. It was identified that the petitioner has received TDS amounts, but failed to declare the same in GSTR-3B returns. In view thereof, it came to light that the petitioner has suppressed outward supplies to a tune of Rs. 2,53,21,014/- and proposed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id applications were not considered, he approached this Court by filing writ petition vide W.P. No. 27307 of 2024 and the same was disposed of directing the authorities to pass appropriate orders on the rectification application filed by the petitioner within a period of four (4) weeks from the date of receipt of the order. Pursuant to the said order, the applications of the petitioner were considered and accordingly rectification orders were issued and the same are being impugned in the present writ petition. 5. The respondents filed counter-affidavit inter alia contending that the writ petition is not maintainable as the petitioner has got an effective alternative remedy of appeal against the orders under challenge. It was further cont....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the writ petition, absolutely nothing is stated as to the illegality committed by the respondent authorities except making bald allegations that the respondents have not followed the procedure contemplated under law, nothing is placed on record to substantiate the said contention. Further, on perusal of the record, it is succinctly clear that before passing orders on the rectification applications, the petitioner was issued notice dt.18.01.2025 asking him to attend for personal hearing to be conducted on 20.01.2025. Accordingly, the petitioner attended for personal hearing on the said date and the objections raised by him were also considered and passed orders on the rectification applications dt.06.07.2023 and 08.07.2023, which are being....