2026 (5) TMI 424

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....ng to the financial years 2017-18 and 2018-19 respectively on the ground of delay. 2. The petitioner is engaged in the business of Contractor-ship and is registered under the Goods & Service Act, 2017 having GSTIN No.23AMDPJ8767G3ZU. The petitioner filed GSTR-1 & GSTR-3B for the financial years 2017-18 & 2018-19 (Annexure P-1). The respondent No.2 issued show-cause notices dated 12.1.2024 (Annexure P-2 and Annexure P- 3) under section 74 of the GST Act for financial years 2017-18 and 2018-19; wherein the adjudicating authority simply mentioned that petitioner has neither deposited the tax legally nor followed the law as also nor responded to the show-cause notice. According to the petitioner, since the GST portal was not functioning prop....

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.... parity. Hence, the impugned order is liable to be set aside. 4. Learned Government Advocate has opposed the submissions made by learned counsel for the petitioner and supported the impugned order and claimed dismissal of the petition. 5. Heard learned counsel for the parties and perused the record. Appreciation & Conclusion:- 6. This Court has already dismissed the Writ Petition No.9964/2026 vide order dated 15.4.2026 on identical facts and circumstances by referring to circular dated 18.3.2020 of the Board that the assessee has a remedy of filing an appeal against the order passed by the 1st Appellate Authority before the GST Tribunal. 7. In this regard, it is worth referring to the Circular No. 132/2/2020- GST dated March 18,....