2026 (4) TMI 854

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.... writ of certiorari or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings." 2. The facts that led to filing of this writ petition are as follows: In respect of the assessment year 2017-2018, a notice in FORM GST ASMT-10 was issued to the petitioner on 26.06.2020, pointing out certain discrepancies in the returns filed by the petitioner. One of the main discrepancies highlighted in Ext.P1 was the difference between the figures in FORM GSTR-3B and FORM GSTR-2A and thus it was alleged that the petitioner had availed excess Input Tax Credit. The petitioner sought one month's time to file a reply to the same as per Ext.P2. Later, Ext.P3 show c....

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.... the suppliers belatedly. 4. I have heard, Smt. Krishna K, the learned counsel for the petitioner and Smt. Reshmitha R Chandran, the learned Government Pleader for the respondents. 5. When the learned counsel for the petitioner reiterates the above contentions, the learned Government Pleader seriously opposes the same, by pointing out the serious lapses on the part of the petitioner in pursuing the remedies available to the petitioner. It is pointed out that, even though a notice in FORM GST ASMT-10 was issued as early as on 26.06.2020, apart from seeking one month's time to furnish a reply to the same, no other steps have been taken. No reply was also submitted. Thereafter, the show cause notice as evidenced by Ext.P3 was issued afte....

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....ere made were also not furnished. Besides, Ext.P5 to P11 certificates were evidently received by the petitioner as early as in the month of August 2023, but no action was taken in respect of the same, by seeking the relief sought in this writ petition immediately after receipt of the same. This writ petition is submitted on 10.03.2026 which is almost after 2 ½ years of receipt of Ext.P5 to P11 notices. Moreover, the assessment pertains to the year 2017-2018. As far as the decision relied on by the petitioner is concerned, the same cannot be made applicable to the facts and circumstances of this case, on account of the gross delay and lapses on the part of the petitioner, in pursuing the remedies which are already highlighted above. ....