9911796707
TMI Blog2021 (9) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... SG Mr. Anshuman Singh, Advocate Mr. Vikash Kumar, S.C. JUDGMENT ( Per: HONOURABLE THE CHIEF JUSTICE ) (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Petitioner has prayed for the following relief(s): "a. For issuing writ of certiorari for quashing the Summary of Order (demand order issued in FORM GST DRC 07) dated 21.03.2020 issued for the tax period September 2018, December 2018 and March 2018 wherein a demand of tax, interest and penalty has been demanded from the Petitioner. b. For i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its, order/orders including the writ of Mandamus and thereby directing the Respondents to refund the amount already recovered in pursuance of the recovery of amount as demanded through FORM GST DRC 07 dated 21.03.2020. h. For issuing writ/writs, order/orders including the writ of mandamus after remanding the case back to the assessing authority and directing him/her to assess the liability of the Petitioner afresh after considering the submissions and merits of the case and following all the due procedure as provided in the CGST/BGST Act . i. For issuing writ/writs, order/orders including the writ of certiorari and thereby quashing the Notification No. 49/2019 Central Tax dated 09/10/2019 whereby and where under rules under the CGST Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the rules is ultravires and amounts to the excessive delegation of legislative powers. p. For holding that the imposition of liability of tax, interest and penalty on Petitioner by the Respondent is illegal and void. q. For holding that the Respondents cannot impose any liability of interest as well as tax on the Petitioner when there has been no loss of revenue to the state. r. For holding that once the Petitioner has availed the Input Tax Credit by making entries in its books of account, he cannot be denied utilization of Input Tax Credit. s. For directing the Respondents not to take any coercive action against the Petitioner until the Pendency of the proceedings. t. To pass any other order/orders which it may deem fit in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the information was not uploaded on the GST Portal (Form DRC 01 and DRC 01A) and the notice cannot be said to have been served upon the petitioner, for copy of the receipt of the Gmail does not indicate the petitioner's name. As such, on this short ground alone, we dispose the petition in the following terms: (a). We quash the original order dated 19th of March, 2020, passed by Respondent No. 8, namely, Assistant Commissioner of State Tax, Patna Central, Patna, in GSTIN-10ACFPS1886H2ZK with respect to the period September 2018, December 2018 and March, 2019, [Assessment Order 2018-19] (Annexure-P/1 series); (b) Petitioner shall appear before the said officer on 27th of September, 2021 at 10:30 A.M., if possible, through digital mod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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