2026 (5) TMI 122

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....ri. Josheph Vargees, counsel for the petitioner, has appeared through video conferencing. 2. The petition is filed seeking the following reliefs: "i) Issue of writ of Certiorari quashing the FORM GST SPL-07 dated 03.11.2025 bearing Reference No: ZD291125014552N and referred to as Annexure-A1; ii) Issue a writ of Mandamus directing the Respondent No.1 to accept the application filed by the petitioner in FORM GST SPL-02 filed on 18.07.2025 and referred as Annexure-F, and further issue FORM GST SLP-05 in favour of the Petitioner; iii) Consequently, issue a writ of Certiorari quashing the Show Cause Notice No.09/2023-24/HBL (GST Audit) bearing DIN No:20230957TG0000000BBA dated 27.09.2023 issued by the Respondent No....

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.... taxable as well as exempted supplies. The revenue arrived at the common Input Tax Credit, liable to be reserved a sum of Rs. 62,46,056/-. The petitioner agreed with the audit observations and paid the Input Tax Credit a sum of Rs. 62,46,056/- vide DRC-03 DC2909230193707, DC2909230195661, and DC2909230194832 dated 20.09.2023. However, the interest arising therefrom was not paid. The second respondent subsequently issued a show cause notice on 27.09.2023. The petitioner, in response to the show cause notice, filed a response on 07.06.2023 vide e-mail, and another reply vide letter in Form DRC-06 dated 20.10.2023. As the matter stood thus, on 28.12.2023, the first respondent proceeded to pass an Order in Original under Secti....

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....iver application in Form GST SPL-02 on 18.07.2025. In response to the waiver application, the first respondent issued Form GST SPL-03 dated 11.09.2025, asking the petitioner to produce relevant documents in Form GST SPL-04 to support the claim as to why the application filed should not be rejected. Thereafter, the first respondent rejected the application because it was filed late. Under these circumstances, the petitioner is now before this Court on the grounds detailed in the writ petition memorandum. 4. Counsel for the respective parties urged several contentions. Heard the arguments and perused the papers with care. 5. The issue lies within a narrow compass and relates to the rejection of the waiver application. It is und....