TaxTMI 
TaxTMI 
2026 (7) TMI 1515
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....ause Notice with copies of RUD's in accordance with 74(1) of Chhattisgarh Goods and Services Tax Act, 2017 read with 74(1) of Central Goods and Services Act, 2017 and allow them reasonable opportunity to submit their defense reply with a reasonable opportunity of being heard; 10.2. Appropriate Writ(s) and/or order(s) and/or direction(s) restraining the Respondent from taking any action in pursuance of impugned Summary of Show Cause Notice issued in Form GST DRC-01 bearing Ref. No. ZD220620013571 dated- 26.06.2020 (Annexure-P/1) and/or matters connected thereto till the pendency of this writ petition before this Hon'ble Court; 10.3. Appropriate Writ(s) and/or order(s) and/or direction(s) restraining the Respondent f....
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....nt authorities were under obligation to demonstrate as to how the petitioner failed to pay tax properly. He would pray to allow this petition. 4. On the other hand, Ms. Jain, learned counsel appearing for the respondents would submit that there is efficacious alternative remedy to prefer an appeal under Section 107 of the Act, 2017, therefore, this petition is not maintainable. It is also contended that the petitioner purchased goods from the non-existing dealers and claimed bogus ITC from bogus dealers and when these facts were brought into the notice of the respondent authorities, impugned notice & order were issued. She would submit that though the petitioner applied for relevant documents from the department, but failed to participat....
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.... containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of statement under sub-section (3) shall be deemed to be service of notice under sub-section (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any wilful-misstatement or suppression of facts to evade tax, for periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. (5) The person chargeable with tax may, before service of notice under sub-section (1), pay the ....
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....ial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund. (11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded. ^2[(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.] Explanation 1.- For the purposes of section 73 and this section,- (i) the expression "a....
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....raph 32 has held as under :- "32. It is settled legal proposition that if an order is bad in its inception, it does not get sanctified at a later stage. A subsequent action/development cannot validate an action which was not lawful at its inception, for the reason that the illegality strikes at the root of the order. It would be beyond the competence of any authority to validate such an order. It would be ironical to permit a person to rely upon a law, in violation of which he has obtained the benefits." 8. From bare reading of the above quoted judgment, it is apparent that if something is done illegally from the very beginning, it can not become legal later on. In other words, if provisions of law have not been complied with at....