2026 (5) TMI 246

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....nd 6. 2. The petitioner's GST registration was cancelled on 28.12.2019. The show cause notice bearing No.138/2024-25 was issued by respondent No.1 on 23.09.2024 alleging wrongful availment of Input Tax Credit without actual supply. The proposed demand and penalties were issued under Section 122(1)(ii) and 122(1)(vii) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, "the Act"). The order-in-original confirming the demand was passed on 18.03.2025 and DRC-07 is dated 20.03.2025. In the present proceeding, the petitioner has assailed the order-in-original dated 10.12.2025 arising out of the show cause notice dated 19.06.2025 for the same period of January 2019 to November 2019 alleging that on identical allegation....

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....viii) thereof prescribes that where any two proceedings initiated by the Department seek to assess or recover an identical or a partial overlap in the tax liability, deficiency or obligation arising from any particular contravention, the bar of Section 6(2)(b) would be immediately attracted. Sub-paragraph (x) prescribes the twofold test for determining whether a subject matter is "same" it entails, first, determining if an authority has already proceeded on an identical liability of tax or alleged offence by the assessee on the same facts and secondly, if the demand or relief sought is identical. 4. Section 161 of the Act, on the other hand, prescribes the rectification of errors apparent on the face of record by the authority who has pa....

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....n approaching the appellate authority, as the appeal period is not yet exhausted. Furthermore, the appellate authority would have the benefit of comparing both the orders-in-original imposing demand upon the petitioner for the alleged contraventions. 7. Learned counsel for the petitioner submits that since the GST registration of the petitioner has been cancelled with effect from 28.12.2019, the petitioner may not be able to make the pre-deposit against the impugned order-in-original before the appellate authority and a direction may be issued to waive the same. 8. We have considered the submissions of the learned counsel for the parties. 9. The rival points of law are asserted by either of the parties. On the one hand, the petitio....