2026 (5) TMI 967

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.... For the Petitioner Through: Mr. Shivender Kumar Sharma, Ms Urooj Chaudhary & Ms. Esha Sharma, Advs. For the Respondents Through: Ms. Urvi Mohan, Advocate. ORDER 1. Heard the respective counsel for the parties. 2. Prayer in the present petition reads thus:- "a. Issue a petition under Article 226 of the Constitution of India seeking issuance of a writ, order or direction in th....

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....ce of a writ, order or direction in the nature of certiorari to quash and set-aside the form GST DRC-01 and Show Cause Notice dated 05.01.2026 issued by the respondent no. 2, whereby the petitioner was directed to pay the tax along with interest and penalty amounting to rupees 4982270/- Reference No..: ZD070126004167R in FORM GST DRC-01; AND/OR d. Issue a petition under Article 226 of the....

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....put Tax Credit ('ITC') was in violation of Section 16 of the CGST Act, 2017 and the Rules framed thereunder. iii. The petitioner submitted a reply dated 29th August, 2024 to the said SCN. iv. The petitioner was, thereafter, saddled with a SCN i.e., FORM GST DRC-01 on 29th September, 2025 demanding an amount of Rs. 48,54,714/- on account of wrongful availment of ITC. Also, another....

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....background, we deem it appropriate to permit the respondents to issue a supplementary SCN within a period of six weeks from today in compliance of the order of this Court passed in W.P. (C) 17558/2025. 8. Upon receipt of the supplementary SCN, the petitioner is expected to file its reply, along with all documents, within a period of four weeks thereafter, and after granting an opportunity of pe....