9911796707
TMI Blog2024 (8) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... few days of the expiry of limitation period for making such orders. This Court has noticed in several cases that unreasoned orders are being passed in the last few days prior to the expiry of the period of limitation whereby a tabular statements as set out in the show cause notice are reproduced and the demands are confirmed, without alluding to the explanations provided by the tax payer. The respondent points out that the retrospective cancellation of the GST registration of M/s Feron Life Sciences Private Limited was restored by this Court in M/S. FERON LIFE SCIENCES PVT. LTD. VERSUS COMMISSIONER, DELHI GST AND ORS. [ 2024 (7) TMI 1065 - DELHI HIGH COURT] . He submits that the same would be a relevant factor in considering the demand rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, or direction to Respondents to declare Section 16 (2) (c) of the CGST Act, 2017/DGST Act, 2017 as ultra vires to the Constitution of India, 1950. (d) Alternatively, issue an appropriate, writ, order or direction to Respondents reading down the provision of Section 16 (2) (c) of the CGST Act, 2017/DGST Act, 2017 so as to restrict its invocation only in cases of collusion of suppliers and purchasers. (e) Issue an appropriate writ, order or direction to declare the Notification no. 9/2023 central tax dated 31.03.2023 and Notification no. 56/2023-central tax dated 28.12.2023 as ultra vires to the Central goods and Service Tax Act, 2017. (f) Issue an appropriate writ, order or direction to declare of the orders dated 16.11.2023, 07.11.2023, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCNs specifically mentioned M/s Feron Life Sciences Private Limited as the supplier. Additionally, it was also alleged that the petitioner had availed ITC in respect of the exempted supplies and the same required to be reversed. 5. The petitioner had received supplies from M/s Feron Life Sciences Private Limited and had availed the ITC in respect of such supplies. The impugned SCNs indicate that the GST registration of M/s Feron Life Sciences Private Limited was cancelled retrospectively and as a consequence thereof, the demand had been raised for excess ITC. 6. The petitioner replied to the impugned SCNs and presented its explanations in respect of the allegations made in the impugned SCNs, spanning several pages. 7. A plain reading of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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