TaxTMI 
TaxTMI 
2026 (9) TMI 1197
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.... pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside the impugned order in appeal dated 30.04.2025 issued in FORM GST APL-04, whereby the appeal of the petitioner came to be dismissed on the ground of non-payment of pre-deposit. (B) Your Lordships may be pleased to issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to forthwith restore the appeal filed by the petitioner in FORM GST APL-01 dated 12.07.2022 and decide the same on merits, in accordance with law. (C) Your Lordships may be pleased to issue a writ of mandamus or any other appropriate writ, order or direction directing....
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.... alleged discrepancy regarding the utilization of Input Tax Credit (for short 'ITC') for payment of output tax liability for the financial year 2018-2019 to the extent of 99.95%. Thereafter, the petitioner company received an intimation in FORM GST DRC-01A dated 10.01.2022 for the Financial Year 2018-19. 3.1 The said intimation proposed a demand interalia on account of the alleged difference between GSTR-2A and GSTR-3B amounting to Rs. 17,60,418/- and also on the ground of utilization of ITC towards payment of output tax liability to the extent of 99.95% for the said financial year. The said intimation also proposed demand on account of cancellation of GST registration of certain suppliers, namely M/S Nation Infotech Pvt. Ld., Edington I....
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....mand of Rs. 69,506.00/- in Central Goods and Services Tax and Rs. 48,32,300.100/- in State Goods and Services Tax. Thereafter, on 10.10.2025, the respondent-authority issued a notice in Form GST DRC-13 under Section 79(1)(c) of the CGST Act to a third party, namely the banker of the petitioner-company. Hence, the present writ petition is filed seeking adjustment of pre-deposit towards the amount recovered from credit ledger. 4. After the appeal of the petitioner filed under Section 107 of the CGST Act, got rejected by the appellate authority vide order dated 30.04.2025 the petitioner-Company made a representation dated 02.04.2026, requesting the appellate authority to consider the case sympathetically and to decide the appeal on merits a....
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....e Bombay High Court has considered the Circular issued by Central Board of Indirect Taxes and Customs dated 06.07.2022 being Circular F.No. CBIC-20001/2/2022-GST dated 06.07.2022. However, in the instant case, the issue of adjustment of pre-deposit has arisen after the amount is recovered from the credit ledger. The petitioner had also challenged the validity of action of recovery of amount of Rs. 1,43,75,989/- from the electronic cash ledger. However, he has given up the claim of refund and is only claiming adjustment. It is not in dispute that the amount so recovered is more than the requisite pre-deposit of Rs. 44,41,331.40/-. 7. At this stage, since the petitioner is not pressing for refund of the excess amount of the Input Tax Credi....