2026 (5) TMI 1498

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....f 2025, the challenge is to the legality and validity of the Order dated 3rd December 2024, passed by the Deputy Commissioner of State Tax, Ratnagiri_501, Ratnagiri, by which, in GSTIN: 27AADCL0382Q1Z2, Order is passed for the tax period from 1st July 2017 to 31st March 2018. The total amount payable, as per the said Order and as reflected on Page 96 of the Petition (internal Page 23 of the impugned Order), is as under: "No. Objection in brief Tax Interest Penalty Late Fee for GSTR-9 Total   As enlisted above 4,06,85,765 5,39,73,732 4,06,85,765 92,46,142 14,45,91,404" 2. By amending the Writ Petition No.4524 of 2025, the Petitioner has challenged the Order dated 17th November 2025 passed by ....

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....h December 2024 (Pages 144-180) along with the Order dated 4th February 2025 (Page 190), as rectified by the Order dated 20th March 2026 by filing statutory Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 ("CGST Act"). 7. Mr. Kedge, learned Counsel, submits that the Order dated 17th November 2025 impugned in Writ Petition No. 4524 of 2025, has been passed only on the ground that the said Appeal is barred by limitation. He submits that Section 14 of the Limitation Act, 1963 ("Limitation Act") has not been taken into consideration, as the said Appeal challenging the Order dated 3rd December 2024 passed by the Deputy Commissioner of State Tax, Ratnagiri_501, Ratnagiri, was filed during the pendency of Writ Petition ....

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....mber 2025 be quashed and set aside. 10. Mr. Killedar, learned Counsel appearing for all the Respondents in Writ Petition No. 13208 of 2025, submits that, as the rectification Order dated 20th March 2026 has been issued, the Petitioner now can adopt an appropriate alternate remedy of an Appeal under Section 107 of CGST Act. 11. Mr. Naik, learned AGP, for the Respondent-State in Writ Petition No. 4524 of 2025, states that the impugned Order dated 4th November 2025 has been passed, inter alia, on the ground that the recovery amount due is Rs. 108,78,23,626/-. 12. It is an admitted position that now the said amount has now been reduced to Rs. 20,10,95,638/-. As already noted herein above, Mr. Kedge, learned Counsel for the Petitioner, ....

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....91,404/-/ 2 ZD270225013851N 04/02/2025 JUL-2017 to MAR-2018 108,78,23,626/- 3 ZD270825112631H 26/08/2025 Apr 2018 to Mar 2019 15,35,58,804/- Total       138,59,73,834/- (a) As far as the amount shown at Sr. No.1 of Rs.14,45,91,404/-, the said Order is challenged in Writ Petition No.4524 of 2025 and the Order passed in Appeal, as already observed herein above, needs to be quashed and set aside, as Section 14 of the Limitation Act was not considered. (b) As regards the amount of Rs. 108,78,23,626/- the same stands rectified by the Order dated 20th March 2026 and the Petitioner will be challenging the said Order by filing an Appeal under Section 107 of the CGST Act. ....