9911796707
TMI Blog2025 (3) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... vant documents in this regard - HELD THAT:- A perusal of the impugned order will indicate that respondent No. 4 has referred to specific submission/contention of the petitioner that he places reliance upon the aforesaid three circulars in support of its claim. However, the said contention/claim had been rejected on the sole ground that the petitioner had not produced relevant documents in this regard as can be seen from page No. 45 of the impugned order at paragraph 30, wherein respondent No. 4 has come to the conclusion that the details, invoices, debit notes etc., have not been furnished by the petitioner. However, in the light of the specific assertion on the part of the petitioner that if one more opportunity is provided to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... File No.: GEXCOM/ADJN/GST/JC/665/2024-ADJN and DIN-2024085700000000B1F2 along with Summary of the Order in Form GST DRC-07 dated 28 August 2024 with Reference No.: ZD290824098421Z for the period of April 2019 March 2020, enclosed at Annexure-A to the extent prejudicial to the interest of the Petitioner; b. To issue a Writ of Certiorari or any other Writ, order(s), directions, quashing the Notification No.56/2023-CT dated 28.12.2023, enclosed as Annexure-R issued by the Respondent No. 1 as being issued in violation of the provisions of the CGST Act; c. To issue a Writ of Mandamus or any other Writ, order(s), directions, holding that Section 168A of the CGST Act is ultra vires the provisions of the CGST Act; d. To issue a Writ of Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not produced relevant documents in this regard. In this context, it is contended that the impugned order may be set aside and remitted back to respondent No. 4 for reconsideration afresh, in accordance with law. It is further submitted that the petitioner would produce all relevant documents and respondent No. 4 may be directed to pass the appropriate orders, in accordance with law. 4.1. Secondly, learned Senior counsel invited my attention to the Amnesty Scheme under Section 128A of the Central Goods and Service Tax Act, 2017 (for short "the CGST Act"), in order to submit that after respondent No. 4 quantifies the actual tax payable by the petitioner, the petitioner would be entitled to make an application to avail benefit of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act is concerned, immediately upon respondent No. 4 passing appropriate orders as stated supra, the petitioner would be entitled to make an application for the benefit under the earnesty scheme, which shall be considered by the concerned respondent, in accordance with law. 8. In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned Order-in-Original at Annexure-A dated 28.08.2024 passed by respondent No. 4 is hereby set aside. (iii) The matter is remitted back to respondent No. 4 for reconsideration afresh and pass appropriate order, in accordance with law. (iv) Petitioner undertakes to appear before respondent No. 4 on 24.03.2025. (v) Liberty is reserved in favour of the petitioner to file pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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