2026 (6) TMI 889

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....and 2020-2021, as detailed below: S. No. Writ Petition No. Tax Period DRC-01A Date of Reply to DRC-01A DRC-01 Date of Reply to DRC-01 DRC-07 1 35453/2024 2018-2019 20.03.2024 23.03.2024 02.04.2024 25.06.2024 15.07.2024 2 35458/2024 2019-2020 20.03.2024 23.03.2024 02.04.2024 25.06.2024 15.07.2024 3 35463/2024 2020-2021 20.03.2024 23.03.2024 02.04.2024 25.06.2024 15.07.2024 3. The impugned Orders have preceded Intimation Notices in GST DRC-01A followed by the Show Cause Notices in GST DRC-01 to which the Petitioner has given reply. 4. The case of the Petitioner appears to be that the Petitioner was unable to carry on the business and therefor....

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....e dismissed with exemplary costs. 10. By the impugned order, the demand has been confirmed based on the seigniorage fee paid by the petitioner. In the show cause notice, the department has arrived at the quantity of boulders cleared by the petitioner in Cubic Meters and Tons, which are extracted below: S. Nos. W.P. Nos. Tax Period Seignorage fee Quantity of boulders in Cubic Meters Tax Liability 1 35453/2024 2018-2019 708000 12000 10,17,750 2 35458/2024 2019-2020 2478000 42000 14,09,568 3 35463/2024 2020-2021 2832000 48000 16,38,650 The petitioner has, however, declared the value of the supply in GSTR-1 as 34,09,433/-. 11. I have considered the arguments advanc....

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....pressed turn over, warranting the initiation of proceedings under Section 74 of the respective GST enactments. 17. It is evident that the respondent has estimated the escaped turnover based on the National Standard Method in order to arrive at the value of supply short declared by the petitioner in the Returns to invoke the machinery under Section 74 of the respective GST enactments. It is also highly improbable for the petitioner to have paid the higher amounts towards the seigniorage fee as compared to lesser quantity of minerals extracted and supplied during the respective tax periods. 18. It is in this background, the value was arrived and the demand has been confirmed. 19. In the show cause notice also, it has been clearly sta....