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TMI Blog2023 (9) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... h(5344) For the Respondent(s) No. 2,3 For the Respondent(s) No. 1 : Mr. Pranav Trivedi, Assistant Government Pleader For the Respondent(s) No. 2,3 : Served By RPAD (N) ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Rule returnable forthwith. Mr. Pranav Trivedi, learned Assistant Government Pleader, waives service of rule on behalf of the respondent State. With consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing today. 2. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed as under: (A) This Hon ble Court may be pleased to declare that impugned summary reports dated 14.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 ZF240219169809Q dated 21.02.2019 Excess ITC claimed 6250033 6250033 68,75,036.3 Total 69,89,388.30 4. Mr. Hardik Modh, learned counsel for the petitioner would submit that these demand are bad, inasmuch as, they are passed in absence of receipt of any prior demand notice or order issued to the petitioner. They are without any show cause notice or notice for personal hearing and without service of any order determining such demand. 5. In light of these submissions, learned AGP has filed two affidavits-in-reply in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Act 2017 has been passed by the State Tax Officer (2), Unit-25, Kalol on 21.02.2019. The notice in form DRC-01 was issued to dealer under section 73 of Gujarat Goods and Service Tax Act-2017 for tax period July 2017 to March-2018 on 04/12/2018, having reference number ZA2412180000952. Generally online portal shows two or multiple files in attachment for this type of proceedings. The first is the notice in stipulated system generated Performa as per the rules of GST Act and another files in attachment are that files which are uploaded by officer at the time of issuance of notice on online portal. These other files contains the details of grounds of show cause notice and related supporting documents. On verifying for the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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