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SURAJ GOVINDARAJ
Sahaj Construction – Appellant
Versus
Union Of India Through, The Secretary Ministry Of Finance (Department Of Revenue), No. 137, North Block, New Delhi – Respondent
ORDER :
SURAJ GOVINDARAJ, J.
1. The petitioner is before this Court seeking for the following reliefs:
(b) To issue a writ of certiorari any other appropriate writ, order or direction, quashing and setting aside the show cause notice dated 29-09-2023 and summary show cause notice dated 30-09-2023 issued by the respondent authorities no. 5 vide Annexure B and B1 bearing no. DCCT/AUDIT/-2/KLB/DRC-01/2023-24/B and reference no. ZD290923055644Y respectively
(c) To issue a writ of certiorari, mandamus or any other appropriate writ, order or direction, quashing and setting aside the order dated 21-12-2023 and summary of order dated 21-12-2023 issued by the respondent authorities no. 5 vide Annexure C and C1 bearing no. DCCT/AUDIT-2/KLB/DRC-07/2023-24 and reference no. ZD2912230635881 respectively
(d) To issue order(s), direction(s), writ(s), or any other relief(s) as
The GST Council's recommendations, once accepted by the Government, are binding, and extensions of time limits under the CGST Act are valid when justified by circumstances such as the COVID-19 pandem....
The exercise of powers under Section 168A of the GST laws by the Government is contingent upon recommendations from the GST Council, and acting without such recommendations is ultra vires.
The extension of time limits under the Central Goods and Services Tax Act requires a recommendation from the GST Council; absence of such recommendation renders the extension ultra vires.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
The main legal point established in the judgment is that the provisions of the CGST Act prevail over the provisions of the Limitation Act, and there is no power to entertain an appeal beyond the pres....
The extended period of limitation under Section 73(1) of the Finance Act cannot be invoked without clear evidence of fraud or suppression of facts; mere omissions do not justify such actions.
Writ jurisdiction is discretionary, and relief may be denied if delay in filing is not satisfactorily explained, especially when alternative remedies exist.
The petitioner was denied a fair opportunity to be heard prior to the cancellation of GST registration due to procedural violations, while the appellate authority lacked the discretion to condone exc....
The exercise of writ jurisdiction is discretionary and may be denied based on inordinate delay, especially when alternative remedies exist.
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