TaxTMI 
TaxTMI 
2026 (8) TMI 1119
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....counsel for the Petitioner and the learned Additional Government Pleader for the Respondent. 3. This is the second round of litigation before this Court. 4. The petitioner had filed an application for rectification on 22.11.2025 under Section 161 of the respective GST Enactments against the impugned order dated 23.10.2025 in Form GST DRC - 07 passed for the tax period 2018 - 2019. Since the application was not considered, the petitioner moved this Court in W.P.No.49986 of 2025. This Court vide order dated 19.12.2025 directed the respondent to consider the application filed for rectification on 22.11.2025. 5. Subsequently, by an order dated 10.02.2026, the rectification application filed by the petitioner was dismissed by the Respon....
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....sue raised in the rectification application requires substantive examination beyond the scope of apparent errors, the request for rectification cannot be entertained. 4. ORDER In view of the above, it is found that the issues raised in the rectification application do not qualify as "errors apparent on the face of the record" as envisaged under Section 161 of the CGST Act, 2017. The impugned Order-in-Original does not suffer from any such mistake warranting rectification. Accordingly, the application for rectification is hereby rejected." 6. It is in this background, the petitioner has now challenged the impugned order in Original No.122/2025 GST JC dated 23-10-2025 in Form GST DRC - 07 passed for the tax period 2018 - ....
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....any Bank Statement regarding the transaction that had occurred between them and M/s. Renovo Enertech Private Limited. Further, I find that a mere submission of declaration does not prove that the Eway bills raised on single invoice are genuine. The taxpayer has failed to submit the details of transactions that had occurred for the invoice and hence, it cannot be concluded whether the sale was in order or not. Hence, the contention of the taxpayer as per their reply cannot be accepted. 10.8 I find that the taxpayer has generated duplicate E-way bills using the same invoice and thereby under-declared of invoice details in GSTR-1, resulting in short payment of GST. There was duplication/misuse of e-way bills with an intention to contr....
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....Act, 2017 provides for determination of tax not paid or short paid or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts and reads as follows: (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not p....