2026 (5) TMI 151

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....r any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions quash and set aside the impugned order-in-original dated 30.09.2023 (Exhibit "B"), passed by the Respondent No. 4. c) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions quash and set aside the show cause notice dated 09.11.2022 (Exhibit "F"), issued by the Respondent No. 4. d) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions hold that the petitioner has correctly transitional credit of Rs. 4,36,20,746/-. e) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other w....

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.... or direction ordering and directing the Respondent No. 3 & 4, by themselves, their subordinates, servants and agents, during the pending disposal of the present petition not to take coercive action based on impugned order-in-appeal dated 30.09.2024 (Issued on 30.10.2024) (Exhibit "A") and impugned order-in-original dated 30.09.2023 (Exhibit "B") and stay the same thereof; 2. Briefly the facts are as follows:- i. The Petitioner is a partnership firm engaged, inter alia, in the business of construction of commercial and industrial buildings and civil structures. The Petitioner holds GST Registration No. 27AAMFP8951D1ZV. Prior to the introduction of the Goods and Services Tax (GST) regime, the Petitioner was duly registered with the Service Tax Department under Registration No. AAMFP8951DSD001. ii. Upon introduction of the GST regime, the Petitioner filed Form GST TRAN-1 to carry forward its existing Central Value Added Tax (CENVAT) credit under Table 5(a), in accordance with the provisions of Section 140 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act). During the course of verification of Form GST TRAN-1 by the Responden....

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....ersonal hearing, rejected the appeal and upheld the Order-in-Original dated 30th September 2023. 3. It is in the backdrop of the aforesaid facts that the Petitioner has filed the present Petition. 4. Mr. Bharat Raichandani, along with Ms. Bhagrati Sahu, instructed by UBR Legal Advocates appeared on behalf of the Petitioner. Ms. Shruti D. Vyas, learned Addl, Government Pleader, along with Mr. A. R. Deolekar, learned AGP, appeared on behalf of Respondent No. 2 - State. Mr. Karan Adik, along with Ms. Mamta Omle, appeared on behalf of Respondent Nos. 3 and 4. 5. We have perused the papers and proceedings with the assistance of the learned counsel appearing for the parties, and proceed to decide the present Petition. 6. Learned counsel appearing on behalf of the Petitioner submitted that both the order-in-original dated 30th September 2023 and the order-in-appeal dated 30th September 2024 (issued on 30th October 2024) have been passed without due consideration of the submissions advanced by the Petitioner. It was submitted that the sole ground on which the transitional credit has been denied is that the service tax paid by the Petitioner to City and Industrial Development Co....

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....ature to give away the input credit to the appellant without their vendors having paid the applicable government tax on the supply made by them. 9. In view of the aforesaid, learned counsel appearing on behalf of the Petitioner submitted that the order-in-appeal dated 30th September 2024 (issued on 30th October 2024) passed by the Appellate Authority is liable to be quashed and set aside. It was further submitted that the matter be remanded to the appropriate authority by granting the Petitioner a fresh opportunity to place on record all relevant documents, in particular, the proof evidencing payment of service tax by CIDCO into the Government treasury. Such material, it is contended, would clearly demonstrate that the service tax paid by the Petitioner to CIDCO has neither been retained by the Petitioner, nor by CIDCO. 10. Per contra, learned counsel appearing on behalf of the Respondents opposed the reliefs sought for in the present Petition. It was submitted that the Petitioner had filed its service tax returns belatedly, and therefore, the provisions of Section 140 of the CGST Act were rightly invoked to deny the benefit of GST TRAN-1 credit. It is further contended that,....