2026 (5) TMI 153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Petitioner/s: Mr. Sadashiv Tiwari, Advocate. For the State: Mr. Vikas Kumar, SC-11, Mr. Sriram Krishna, Sr. SC for CGST, Mr. Prabhat Kumar Singh, Advocate, Mr. Amarjeet, Advocate. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Learned counsel for the petitioner prays for adjournment. We refused to grant adjournment as prima facie it appears that it will only be a wastage of time of the Court. 2. Heard learned counsel for the petitioner and learned counsel for the CGST. 3. The petitioner in the present writ application is seeking the following reliefs:- "(i) For issue of a writ in the nature of certiorari or any other appropriate writ(s) or order(s) to quash multiple summons (as contained in Annex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t tax credit etc. The petitioner has been subjected to assessment by the State respondent. 6. Learned counsel for the petitioner submits that since several such notices and summons have been issued in a long span of time, the petitioner has challenged the propriety of issuance of multiple notices and summons. 7. Learned counsel submits that State-respondent (Respondent No. 7) had issued an intimation of tax ascertained as payable under Section 74 (5) of the Act. The notice mentions claim of excess input tax credit as per comparison between GSTR 3B and GSTR 2B. The sum total of the availment of input tax credit in between the period April, 2023 to March, 2024 under the CGST/SGST/IGST is to the tune of Rs. 34,77,301.90. The interest and....