2026 (5) TMI 572

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..... S.C. (CGST). ORDER 1. Heard learned counsel for the parties. 2. The petitioner, by instituting this petition, seeks the following substantive reliefs:- (i) For issuance of an appropriate writ, order or direction, including writ of certiorari, for quashing/setting aside the Order-in-original No. 09/Supdt/CGST & CX/DGR-R/2023-24 dated 26.07.2023 and consequently summary of order contained in Form-GST DRC-07 dated 26.07.2023 (Annexure-2 & 2/1 respectively) passed by Respondent No.3, wherein Input Tax Credit (hereinafter referred as 'ITC' for short) amounting to Rs. 8,48,496/-for the Financial Year 2018-19 has been rejected in exercise of power conferred under Section 73(9) of Central Goods and Service Tax Act, 2017 (hereina....

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....sion of sub-section (5) of Section 16 of CGST Act, 2017 Petitioner rightly availed ITC and as such, it is duly entitled for refund of reversed ITC; (iv) For issuance of further appropriate, order or direction, including writ of certiorari, for quashing/setting aside the notice to third person issued under Section 17(1)(c) of the CGST Act, 2017 as contained in Form-GST DRC-13 dated 18.12.2025 by Respondent No. 2, wherein the Banker of the petitioner, namely, Canara Bank, Branch-Deoghar has been directed to discharge a sum of Rs. 8,44,801/- i.e. the alleged interest and penalty upon reversed ITC to the Government exchequer forthwith or upon the money becoming due; and (v) For any other appropriate writ(s), order(s) or direct....

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.... in the said writ petition and remitted the matter to the appropriate authority to pass a fresh order after considering the implication and impact of the subsequent developments. 7. A similar course was followed by this Court in Manoj Kumar Singh v. Principal Commissioner, Central Goods and Service Tax & Central Excise, Ranchi and Another in W.P. (T) No. 7467 of 2025, disposed of on 21.01.2026. 8. Therefore, by adopting the same course, we quash and set aside the impugned Order-In-Original dated 26.07.2023. As a result of setting aside the Order-In-Original, the garnishee order dated 18.12.2025, which is issued in pursuance of the Order-In-Original, will also not survive, and the same is hereby quashed and set aside. 9. The matter ....