9911796707
TMI Blog2024 (11) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Order-in-Original dated 30.12.2023 passed by the Adjudicating Authority as the petitioner has an adequate, efficacious and statutory remedy of appeal under Section 107 of the CGST/AGST Act, 2017. It has been settled by a long line of decisions including the decision in PHR INVENT EDUCATIONAL SOCIETY VERSUS UCO BANK AND OTHERS [ 2024 (4) TMI 466 - SUPREME COURT (LB)] , to the effect that when an efficacious, alternative, adequate and statutory remedy of appeal is available, then a writ petition under Article 226 of the Constitution of India is not to be entertained, unless the petitioner has been able to make out any of the grounds :- [a] the writ petition has been filed for the enforcement of a fundamental right protected by Part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15614P dated 13.12.2023 for the Finance Year : 2018-2019 in Form GST DRC-01. The two Show Cause Notices were served upon the petitioner on the alleged grounds, Net tax under declared, Excess claim of ITC and Excess claim of ITC respectively. 3. In view of the provisions contained in sub-section [9] and sub-section [10] of Section 73 read with Section 44 of the CGST/AGST Act, 2017 read with Rule 80 of the corresponding Rules, the time limit to submit annual returns for the Financial Year : 2017-2018 and Financial Year : 2018-2019 were 31.12.2018 and 31.12.2019 respectively. 4. In exercise of the powers conferred on it under Section 168A of the CGST Act, 2017, the Central Government on the recommendation of the GST Council had extended the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST/AGST Act, 2017 bearing Reference no. ZD181223060972C dated 30.12.2023 and Reference no. ZD180424038120U dated 26.04.2024 respectively, whereby, the petitioner has been foisted with the liability to pay the amounts, mentioned therein. 7. It has been submitted at the Bar that the Notification no. 09/2023-Central Tax dated 31.03.2023 has not been interfered with in any manner, meaning thereby, the Notification no. 09/2023-Central Tax dated 31.03.2023 is still holding the field. In so far as extension of time limits by the Notification no. 56/2023-Central Tax dated 28.12.2023 for the Financial Year : 2018-2019 and for the Financial Year : 2019-2020 is concerned, the same have been interfered with to an extent by a judgment of a coordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Year : 2017-2018 under Section 107 of the CGST/AGST Act, 2017. 9. It is further noticed that in this writ petition, the petitioner has clubbed multiple causes of action which are in the forms of two Orders-in-Original, dated 30.12.2023 dated 26.04.2024 for the Financial Year : 2017-2018 and the Financial Year : 2018-2019 respectively. Thus, in so far as the Order-in-Original dated 26.04.2024 passed by the Adjudicating Authority for the Financial Year : 2018-2019 is concerned, the petitioner is granted the liberty to prefer a separate writ petition, if so advised, without observing anything on merits. It is clarified that this Court has not observed anything as regards making out an exceptional case of any of the grounds, mentioned above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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