2026 (6) TMI 569

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Arun Kumar Satyavolu Counsel for the Respondent : Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC ORDER: Mr. Arun Kumar Satyavolu, learned counsel appears for petitioners. Ms. Pravalika, learned counsel appears for Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appears for respondent Nos.3 and 4. 2. The petition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provisions of the Goods and Services Tax laws and the applicability of the correct rate of tax, willingly raised invoices at lesser taxes. Besides that, they received consideration from the customers before issuance of the invoices and not declared any such receipts thereby discharging the tax liability within the prescribed period. It is therefore submitted that as per the period prescribed under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nexed for perusal of the Court. Therefore, the plea of non-service of notice is also not tenable in view of proper service in terms of Section 169(1)(d) of the Act. The petitioners had approached this Court after huge delay. Therefore, the instant Writ Petition is not maintainable in view of the ratio rendered by the Apex Court in Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Cons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sued. The petitioners had failed to respond to the show cause notice. As a result, the proper officer has passed an order of best judgment assessment. The plea of limitation is also not tenable as the petitioner firm was found to have paid lesser taxes by being aware of the rate of tax and thereby committed suppression which permits invocation of the extended period of limitation under Section 74(....