2026 (3) TMI 244

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.... notice to the Petitioner's banker. The substantive prayers, as made in the petition, are required to be noted : "a) That this Hon'ble Court be pleased to issue a writ of certiorari or any other appropriate writ, order or direction to quash the impugned recovery intimation in form GST DRC-01D being reference no. ZD271124039042V dated 12.11.2024 issued by the Respondent No. 2 and enclosed as Exhibit-A; b) That this Hon'ble Court be pleased to issue a writ of certiorari or any other appropriate writ, order or direction to quash the impugned recovery notice bearing Nos. DCST/PUN-NOD-E-607/REC/WIPRO/2024/B-320, dated 3.2.2026 by the Respondent No. 2, enclosed as Exhibit-B; c) That this Hon'ble Court be pleased to issu....

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....TR-1 and form GSTR-3B filed by the Petitioner for the period July-2023, requiring the Petitioner to furnish response and clarify the details of the said difference within a period of seven days. An e-mail regarding issuance of such intimation was also received by the Petitioner on the same date. 4. Thereafter again a communication was issued by Respondent No. 2 in Form GST DRC-01D for recovery of said amount as per the provisions of Section 75(10) read with Section 79 of CGST Act for the period July-2023. The Petitioner responded to the said intimation, as received from the Department, by its e-mail dated 19th November 2024 and sought extension of time limit to furnish its response to the intimation of recovery dated 12th November 2024. ....

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....ars that all such materials, which were pointed out by the Petitioner were not considered and no further details were called upon from the Petitioner for quite some time. However, on 9th January 2025 the Petitioner received an e-mail from Respondent No. 2 whereby the Petitioner was called upon to submit (i) all credit notes issued for the months September-2022 to November-2022, (ii) tax invoices relating to the credit notes issued, and (iii) GSTR-1 and GSTR-3B in regard to the credit notes, although no time limit was provided to furnish said details. It was, however, stated that if such details are not submitted, an action in accordance with law for recovery of the amount would be initiated. 7. It is submitted that the Petitioner was in ....

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....hough Petitioner was called upon to do so by e-mail dated 9th January 2026 addressed by Respondent No. 2, which has resulted in Respondent No. 2 taking the impugned action. Learned counsel for the Petitioner has submitted that the Petitioner is ready and willing to furnish all details, as sought for and the same can be examined and the bona fides of Petitioner can be checked by Respondent No. 2. Considering that the Petitioner has already furnished the details in the letters addressed to the Respondent No. 2, learned counsel for Revenue fairly submits that such materials can be examined. 9. In this view of the matter, we are of the opinion that the petition ought not to be kept pending for further adjudication, and the same can be conven....