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TMI Blog2023 (6) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... of roads and bridges of Government bodies - HELD THAT:- In this case, the demand of GST on the petitioner is not only based on levy of GST on mining lease and/or royalty paid to the State Government which is the subject matter of decision by a larger Bench of the Supreme Court of India, but the demand is also based on other claims. Therefore, before issuance of notice in the matter, the Court is inclined to examine the records relating to show-cause notice for the purpose of examining whether reasons to believe exists or it is a mere pretence - the respondent no. 4 is directed to produce the records relating to show-cause notice dated 16.09.2022 (Annexure-A). The learned standing counsel for the petitioner shall send a downloaded copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the petitioner has submitted that in the show cause notice, it has been alleged that (i) the petitioner did not declare correct turnover in GSTR-3B return filed for the financial period from July, 2017 to March, 2018 and April, 2018 to March, 2019, in respect of which the petitioner had undeclared taxable income of Rs. 6.73 crore; (ii) the petitioner had not paid tax on the machinery rental income for financial year 2017-18 amounting to Rs. 7,16,949/- and Rs. 1,99,708/- for financial year 2018-19; (iii) on royalty paid to the Forest Department, Govt. of Assam on extraction of sand, stone and gravel, the petitioner had not paid GST amounting to Rs. 4,50,717.80 for financial year 2017-18 and Rs. 13,62,358.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India in the case of Lakhwinder Singh v. Union of India, W.P.(C) 1076/2021. 7. It was also submitted that the petitioner had submitted a petition vide Annexure-C to this writ petition before the respondent no. 4 to demand a copy of certain documents, which were not furnished till date. Hence, it was submitted that due to non-providing of documents, the petitioner has been prevented from submitting an exhaustive show-cause reply. 8. Per contra, the learned counsel for the respondent nos. 2 to 5 has submitted that the show-cause notice would indicate that all the materials on which the show-cause notice was issued, was contained in the show cause notice. The respondent no. 4 was not liable to disclose the materials which have giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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