2026 (5) TMI 494

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...., CGST and CX, Patna. The Deputy/Assistant Commissioner (Review), CGST and CX (Hqrs) Patna.<br>GST<br>2026 (5) TMI 494 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 29-4-2026<br>Civil Writ Jurisdiction Case No. 1588 of 2026 - -<br>GST<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD AND HONOURABLE JUSTICE SMT. SONI SHRIVASTAVA Appearance : For th....

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....demand is created under section 122 of the CGST, Act for the F.Y.- 2021-2022 & 2022-23, alleging irregular ITC availed to the tune of Rs.5,78,23,660/- without considering the reply submitted by the petitioner in routine & mechanical manner. (ii) For issuance of appropriate Writ/Writs/Order/direction for quashing the Demand cum-show cause notice dated 27-03-2025 bearing notice no.ZD1004250....

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.... a case of violation of principles of natural justice while passing the impugned order. 4. The facts stated in the writ application clearly demonstrate that admittedly this petitioner had got registration certificate from the GST REG-06 bearing Registration No. 10ATZPT9281G1ZY in his name and trade name being M/s P T Traders, a proprietorship firm effective from 12.01.2023. He had not filed the....

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.... of the case and take a view sitting in its writ jurisdiction. 6. Learned counsel for the petitioner submits that the petitioner has filed a complaint with the local police alleging misuse of his Credentials by his friend and has also filed a writ application in this Court seeking proper investigation in the matter. 7. This Court is not concerned with the same as it is always open to the pet....