2026 (7) TMI 316

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....dvocate, For the UoI : Mr. Anshuman Singh, Senior SC. For the State : Mr. Vivek Prasad, GP-7, Mr. Pratiyush Kumar, AC to GP-7. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned Senior Standing Counsel for the CGST & CX as also learned GP-7 for the State. 2. This writ application has been filed seeking the following reliefs:- "i. To issue writ of certiorari to quash and set aside the order passed by respondent no. 6 dated 31.12.2025 u/s 73 of the Central Goods and service tax Act (hereinafter referred to as the CGST Act or Act) because the petitioner had already deposited tax with respect to turnover before issue of notice for making assessment. The r....

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....ve deposited and paid tax of Rs. 115,23,596/- (18% of Rs. 640,19,974/-) under Section 9(3) and 9(4) of the CGST Act. It is, thus, submitted that the petitioner has deposited the tax on the total amount of licence fee paid to the respondents. 4. In the background of the aforesaid facts, it is submitted that the petitioner has filed quarterly return under Section 39 and annual return under Section 44 of the CGST Act to the Assessing Officer at Chandigarh, National Capital of Delhi and also to the Assessing Officer, Patna, Bihar. The returns were filed separately within the three states and union territory showing therein the turnover and the amount of tax paid. 5. The bone of contention is that while the Adjudicatory Officers at Patna a....

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....ction 61 of the Act dated 11.08.2025 (Annexure-3) is illegal and without jurisdiction. Section 61 relates to scrutiny of return. As per section 61 of the GST Act, the adjudicatory authority could scrutinized the return which filed by the petitioner under section 39 and 44 of the GST Act. On scrutiny, if deficiency regarding non payment of tax is found, the authority could issue notice to the petitioner to explain the discrepancies/deviation." 6. Mr. Anshuman Singh, learned Senior Standing Counsel for the CGST & CX has taken a preliminary objection as to maintainability of the writ application in this Court. It is submitted that from the narration of facts present in the writ application itself, it would appear that the impugned order has....