TaxTMI 
TaxTMI 
2026 (3) TMI 1428
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.... Constitution of India calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof, to quash and set aside the impugned (i) Notice No. DCST(Kothrud_501)/Scrutiny/ BMC/2025-26/B-692 Pune and (ii) Notice No. DCST(Kothrud_501)/Audit / BMC/2025 -26/ B-693 Pune both dated 05.03.2026 issued by the Respondent No. 2 for FY 2017-18 and FY 2018-19 (Exhibit 'A 1' & 'A2'); b. this Hon'ble Court be pleased to issue a Writ of Prohibition or a writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting the Respondents by themselves, their subordinate, servants and agents from a....
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....issioner of State Tax Kothrud_501, Nodal-2, Pune, whereby the said officer called upon the petitioner to appear for a personal hearing. It is noted that the requisite amount paid by the petitioner, along with Annexure-I, is allegedly short paid, and the condition of filing appeal in GST Appellate Tribunal has not been fulfilled and the demand confirmed in the appellate order has become payable. Accordingly, a hearing was scheduled on 12 March 2026 at 11.00 a.m. We are informed that the said hearing was scheduled for yesterday, and the order to be passed by the said officer is presently awaited. For the sake of convenience, the impugned communication is required to be noted, which reads thus:- "No. DCST(Kothrud_501)/Scrutiny / BMC/2....
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.... requisite amount as per Section 112 and section 107 MGST/CGST Act, 2017. Your attention is drawn towards section 107 of MGST/CGST Act, 2017: Section 107. Appeals to Appellate Authority.- (6) No appeal shall be Med under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; Relevant extract of appeal order are reproduced below: 6.15 The appellant had option to challenge the levy of tax. The appellant has chosen to deposit the tax in the government treasury. The tax has been paid in the month of July 2023. The self-assessment in the form of returns (u/s 53-Every r....
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....as ITC and refund of such tax payment but he is contesting the levy of interest due to delayed payment of tax. The acceptance of part of a transaction in the form of benefit and rejection of part of the same transaction in the form of negative consequences is amounting to inviting the application of approbate and reprobate. In view of above, the requisite amount paid by you alongwith Annexure-I is short paid and condition of filing appeal in Hon. GST Appellate Tribunal is not fulfilled and the demand confirmed in appeal order becomes payable. You are requested to kindly attend for personal hearing in this matter and represent your say on 12/03/2026 at 11 a.m." 3. Mr. Shah would submit that the approach on the part of th....
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....passing an appropriate order in accordance with law. 7. Having heard learned counsel for the parties and having perused the record, we are of the opinion that it would be in the fitness of things that the Deputy Commissioner of State Tax Kothrud_501, NODAL-2, Pune, passes an appropriate order on the notice dated 05 March 2025 (supra) on which a hearing has already been concluded. 8. We also note that the petitioner intends to file a stay application before the GST Tribunal as in pursuance of an order passed by this Court in The Hongkong and Shanghai Banking Corporation Ltd. v/s. State of Maharashtra (supra), to enable filing of interim applications, a portal is now available. We are accordingly inclined to dispose of this petition in ....