2026 (5) TMI 1218

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....rch, 2022 and rectification order dated 6th January, 2026 vide Annexure-2 passed under Section 161 of the said Act by the Assistant Commissioner of State Tax, Kalahandi Circle, Bhawanipatna-opposite party no. 2, whereby and whereunder demand of tax, interest and penalty amounting to Rs.4,19,278/- has been raised against the petitioner, this writ petition beseeching invocation of provisions under Articles 226 and 227 of the Constitution of India has been filed. 2. Learned counsel appearing for the petitioner submitted that show-cause notice in Form GST DRC-01, dated 19th August, 2025 was issued under Section 73(1) of the GST Act alleging that no tax has been paid by the petitioner towards royalty, DMF, EMF, dead rent and surface rent, whi....

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....petitioner for setting aside the orders. He vociferously argued that tax levied on royalty on the basis of reverse charge mechanism under the GST Act is legitimate due to the Revenue. Since the petitioner has not discharged his liability having extracted minerals and failed to corroborate by furnishing supporting documents, the supply in question did not come within the purview of the GST Act, the writ petition is not to be entertained as disputed questions of fact are involved. 3.1. Having submitted that the order of the adjudicating authority could not be faulted with, the learned Standing Counsel for the Revenue essentially submitted that the petitioner, if so advised, can lead evidence before the appellate authority to justify his cl....

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.... GST Act, the adjudicating authority apparently proceeded suo motu and rectified aforesaid paragraph indicating presence of reply to show-cause notice and non-appearance before the authority concerned for personal hearing. Though in the said order, the authority concerned has acknowledged the reply being received at his end, he merely stated that "the reply was thoroughly studied and response from the proper office has been stated below". Nonetheless, said order does not reveal any opportunity of personal hearing being afforded to the petitioner notwithstanding the fact of choosing "option for personal hearing" is explicit from the reply dated 17th September, 2025 to show cause notice. 6.3. This Court hence perceives that the action of t....