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TMI Blog2024 (8) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... tal recovery amount. If the Assessing Officer has not considered the documents filed by the petitioner, the same can be considered by the appellate Authority and if the petitioner succeeds in appeal, the amount so deposited will be refunded to him. The appellate Authority is also liable to examine the conduct and working of its subordinate officers as to whether they are working properly or not while exercising quasi judicial powers. In paragraph 14, the Assessing Officer has observed that it is very difficult to verify the contention of the noticee merely on the basis of copy of profit and loss account submitted in two pages, as the noticee had not provided any concurrent documentary evidences i.e. any ledgers, financial details, ledgers r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laring total turnover of Rs. 2,65,36,81,693.81. Thereafter, petitioner filed Reconcilation Statement (Form GSTR-9C) disclosing annual turnover of Rs. 3,45,78,00,312/-. Accordingly, un-reconciled turnover was disclosed Rs. -80,41,18,618.19/- hence matter came into the scrutiny by the respondents . Due to the aforesaid mismatch in turnover between annual return and financial statement, Superintendent, Range-I, Gwalior called upon the petitioner to submit an explanation for the aforesaid inconsistency. The petitioner sent a reply by way of e-mail that Tax (GST/Excise) of Rs. 79,70,48,045/- was included in the turnover. The aforesaid reply was not found satisfactory, therefore, notice under section 74 of the CGST Act, 2017 was issued by the Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own by the Authorities to his oral submissions. Learned counsel further submits that if the Authority was not in agreement with the submissions and an adverse decision was contemplated, then opportunity of hearing ought to have been given to the petitioner as per section 75(4) of the CGST Act, 2017. It is further submits that although the impugned order is appealable, but for filling the appeal the petitioner will have to pay 10% of the total demand, which will cause heavy financial burden on the petitioner. At the most matter would be remitted back to the Additional Commissioner for giving opportunity of hearing to the petitioner to explain the simple anomaly in the turn over. Shri Dwivedi, learned counsel submits that respondent no. 3 did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry amount is liable to be deposited. Learned counsel has placed reliance on decision of the Apex Court in the cases of The Assistant Commissioner of State Tax and Others Vs. M/s Commercial Steel Limited (Civil Appeal No. 5121 of 2021), Godrej Sara Lee Ltd. Vs. Excise and Taxation ((2023) 109 GSTR 402) and State of Tripura Vs. Manoranjan Chakraborty and Others ((2001)10 SCC 740), in which the Apex Court has held that existence of alternative remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution, but the same can be entertained in exceptional circumstances where there is a breach of fundamental right, violation of principles of natural justice, an excess of jurisdiction or a challenge to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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