9911796707
TMI Blog2024 (8) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Section 107 of the GST Act, has held ' In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded on the basis of surmises.' When there is alternative efficacious remedy available to the petitioner under Section 107 of the Act, the petitioner is relegated to avail the same - petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Rs 7,23,19,739/- including the penalty of Rs 2,73,39,330/- and Interest of Rs 1,75,18,679/- and Fee 1,72,400/- for Financial Year 2020-2021 passed by The State Tax Officer Ghatak 7 Ahmedabad Range 2 Division 1 Gujarat (Annexure A); f. This Hon'ble Court be pleased to grant any other and further relief that may be deemed fit and expedient in the interest of justice. 3. The brief facts of the case are that the petitioner during the course of its business with different entities regularly filed tax returns with the authority by taking input tax credit. 3.1. It is the case of the respondent that the petitioner had taken input tax credit for three different firms namely, Bhagwat Enterprise, Santosh Kumar Tiwari (S.K. Engineering Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner is ready and willing to pay the interest and late filing fees as well as the amount on reverse charge mechanism which was alleged to have been not paid in the impugned order. 4.2. It was submitted that the petitioner has challenged the Vires of Section 2 (C) of the GST Act and therefore the petition is required to be entertained as the petitioner could not have been saddled with the GST liability of the supplier. Learned advocate Mr. Juneja also referred to the reply filed by the petitioner, wherein it is stated that the one of the supplier of the petitioner has challenged the cancellation of the registration by filing an appeal. 5. Having heard learned advocate for the petitioner, it appears that the impugned order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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