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TMI Blog2024 (10) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... towards CGST and SGST through DRC-03 dated 09.09.2017, however, since there was no payment of tax on the supply made by the supplier, the respondent treated the purchase made by the petitioner was on fake invoices and thereby, invoked Section 74 of the Act and rightly passed the impugned order after affording ample opportunity to the petitioner. This Court does not find any infirmity in the impugned order passed by the respondent. In fact, as against the impugned order passed by the respondent under Section 74 of the Act, the petitioner is having efficacious appeal remedy under Section 107 of the Act and without exhausting such remedy, the petitioner has filed the present Writ Petition, which is not maintainable on this ground also. This Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandate of Section 73 or 74 of the GST Act which is in gross violation to the principles of natural justice and hence he would urge this Court to set aside the impugned order. 3. Per contra, learned Additional Government Pleader appearing for the respondent would submit that the petitioner has been provided ample opportunity and he referred to show cause notice dated 08.08.2023, wherein, the petitioner was directed to explain the reasons towards the discrepancies within 30 days from the date of the receipt of the notice, however, the petitioner has not submitted the explanation. Hence, the respondent again issued a reminder notice dated 01.11.2023, providing a personal hearing opportunity on 08.11.2023, however, the petitioner has not avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reminder notice on 05.02.2024. 6. It is pertinent to note that the petitioner has not availed the opportunity of personal hearing nor submitted the explanation clarifying the discrepancies pointed out in the show cause notice. While so, the learned counsel for the petitioner misrepresented to this Court that no opportunity of personal hearing was provided to the petitioner. Further, without clarying the discrepancies pointed out in the show cause notice and allowing the respondent to pass the impugned order dated 15.02.2024 by the respondent, the petitioner come forward with the present Writ Petition. 7. A perusal of the impugned order dated 15.02.2024 reveals that the purchase made by the petitioner found to be based on fake invoice and w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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