TaxTMI 
TaxTMI 
2026 (2) TMI 1320
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.... Court be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India, 1950 calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof be pleased to quash and set aside the Rectification Order bearing reference no. ZD270724025317D dated 10.07.2024 and file no. DC (E-615/509)/LTU-1/GST Audit/DRC-08/MEDIAEDGE CIA INDIA PVT LTD/2018-19/2024-25/B- 581 Mumbai, dated 09.07.2024 passed by the Deputy Commissioner of State Tax (MUM-LTU-509), LTU-I, Mazgaon, Mumbai, Maharashtra (Exhibit B) being bad in law, void ab initio, and, ultra vires the scheme of adjudication contained under Section 73....
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....urt be pleased to hold and declare that the Notification No. 56/2023-Central Tax dated 28.12.2023 and Notification No. 56/2023-State Tax, No. MGST-1524/C.R.6 /Taxation-1, dated 16.01.2024 (Exhibit-A) ultra vires Section 168A of the Central Goods and Services Tax Act, 2017 read with Section 168A of the Maharashtra Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017; (e) that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order or direction under Article 226 of the Constitution of India, 1950 ordering and directing the Respondents themselves, their officers and subordinates to forthwith withdraw and/or re....
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....ed by the State Goods and Services Tax (GST) Officers, the jurisdictional State GST Officers initiated audit proceedings and issued show cause notice basis final audit reports. The Petitioner filed its reply dated 18th January 2024 to the Audit Show Cause Notice highlighting that the subject matter in the show cause notice was being investigated by the State GST Officers parallely. On 24th January 2024, the investigation wing issued show cause notice, proposing to levy GST on the subject matters overlapping audit show cause notices. Pursuant thereto the impugned Order-in-Original dated 19th April 2024 was passed by Respondent No.3. Further an Order-in-Original dated 30th April 2024 was passed by the Assistant Commissioner of State Tax; ....
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....d on the show-cause notices issued and merely confirmed the demand on the ground that the required documents and information have not been produced. It is further his submission that the impugned orders have not taken into consideration the detailed submissions made by the Petitioner on the merits of the matter and have been passed on mere assumptions and presumptions without dealing with every contention as raised by the Petitioner. Learned Senior Counsel, Mr. Shah also contended that recovery proceedings under Section 79(1) of Central Goods and Services Tax Act, 2017 (GST Act) have been initiated in pursuance of the impugned orders. He has further pointed out that, amongst the various issues which were subject matter of the show cause not....
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.... been passed without considering the submissions/replies submitted by the Petitioner. 7. Learned counsel on behalf of the Respondent has supported the orders passed by Respondent Nos. 3 and submitted that the Petitioner has an alternative remedy of preferring an appeal before the appellate authority for the impugned orders. 8. On hearing the rival contentions and on perusing the impugned orders, we find much substance in the submission made on behalf of the Petitioner that the impugned orders have been passed in a mechanical manner without adverting to the submissions as made by the Petitioner. In fact the impugned orders have not given any finding on the issues raised and have only given a bald finding that the office has gone throug....