TaxTMI 
TaxTMI 
2026 (6) TMI 887
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....j Special Government Pleader W.P.Nos.20374, 20390, 20394, 20406 & 20410 of 2024 For the Petitioner (In all W.Ps) : Mr. K. Raja For Mr. P. Muthukrishnan For the Respondents (In all W.Ps) : Mr. C. Harsharaj Special Government Pleader ORDER By this Common Order, all these writ petitions have been disposed of. 2. These cases were heard along with a batch of 250 writ petitions and as one of the 53 writ petitions which were finally heard on the larger issue regarding the challenge to the proceedings under Section 74 of the respective GST Enactments. 3. By a separate order today in W.P.Nos.2142 of 2026 [Turbo Energy Private Limited], W.P.Nos.35967 of 2024 [Fastenex Private Limited], W.P.Nos.14487 of 2025 [Ispahani Estates] etc....
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.... 21113/2024 2017-2018 09.09.2021 07.12.2021 08.02.2022 12.03.2022 29.09.2023 2. 21115/2024 2018-2019 09.09.2021 07.12.2021 09.02.2022 12.03.2022 26.09.2023 3. 21122/2024 2019-2020 09.09.2021 07.12.2021 11.02.2022 12.03.2022 26.09.2023 4. 21126/2024 2020-2021 09.09.2021 07.12.2021 11.02.2022 12.03.2022 27.09.2023 5. 21110/2024 2021-2022 09.09.2021 07.12.2021 11.02.2022 12.03.2022 29.09.2023 5. In W.P.Nos.20374, 20390, 20394, 20406 & 20410 of 2024, the petitioner has challenged the impugned orders dated 05.07.2023 passed for the Assessment Years 2017-2022, after having successfully challenged the ASMT-13 issued under Section 6....
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....e petitioner in the afternoon session and considering the same, final orders can be passed by the respondent thereafter." 7. Pursuant to the above Order dated 01.03.2022 in W.P.Nos.20374, 20390, 20394, 20406 & 20410 of 2024 of this Court, Impugned Orders dated 05.07.2023 have been passed, which are subject matter of challenge in the writ petitions in Table-1. The petitioner has challenged the respective impugned orders passed in DRC-07 dated 05.07.2023, whereby the following amounts have been confirmed vide impugned orders challenged in the writ petitions in Table-1: Table-3 S. No. W.P. Nos. AY DRC-07 Tax Liability (In Rs. ) 1. 20374/2024 2017-2018 05.07.2023 3329473 2. 20390/2024 2018-2019....
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....t out in detail in the orders referred to in Paragraph No.2 of this order. 12. During scrutiny of Return under Section 61 of the respective GST enactments, a proposal/intimation in ASMT-10 dated 09.12.2021 was issued to the petitioner. This was in the background of inspection on 09.09.2021, wherein the petitioner was found to have been indulged in Circular / Reciprocal transactions, and for having passed on fictitious Input Tax Credit on non supplies to other Tax Payers. Thus, the proceedings have been justified by the respondent both under Section 74 and also Section 122 of the respective GST enactments. 13. The above facts prima facie justify the invocation of extended period of limitation under Section 74 of the respective GST enac....
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....ication, by treating them as notice in DRC-01 under Section 74. 16. Insofar as the impugned orders challenged in W.P.Nos.21113, 21115, 21122, 21126 and 21110 of 2024 are concerned, they cannot be interfered with, as no procedural irregularity has been committed by the respondent, while passing these orders. The petitioner was privy to the inspection conducted on 09.09.2021 and the subsequent proceedings viz., Intimation in DRC-01A followed by a Show Cause Notice in DRC-01 and thereafter the Impugned Assessment Order. There are adequate materials on record to inform the petitioner of the lapses to invoke Section 74 of the respective GST enatments. in view of the decision in the Common Order passed today in a batch by separate orders. Ther....