Back
MANISH CHOUDHURY
Akbar Ali Mir – Appellant
Versus
State Of Assam – Respondent
JUDGMENT :
The petitioner in the present writ petition, preferred under Article 226 of the Constitution of India, has assailed an Order-in-Original dated 06.09.2024 passed under Section 74 of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017 for the period : April, 2022 – March, 2024 and a Summary of the Order dated 06.09.2024 in Form GST DRC-07 under Rule 142[5] of the corresponding Rules by the respondent no. 4. A direction has also been sought for not to give effect to the impugned Order-in-Original dated 06.09.2024 and the Summary of the Order dated 06.09.2024.
2. The petitioner no. 2 carries out his business in coal under the name and style of petitioner no. 1 with a Certificate of GST Registration no. 18BMGPM0289L3Z1. The petitioner has averred that the petitioner is entitled to Input Tax Credit [ITC] in respect of purchase of coal under the provisions of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017. The petitioner has contended that all the refunds were duly sanctioned and disbursed after causing full enquiry and the respondent no. 4 is the jurisdictional officer in so far as causing e
The court affirmed that a statutory remedy under Section 107 of the CGST Act exists, thus not entertaining the writ petition under Article 226.
The court emphasized the necessity of exhausting statutory remedies before seeking writ relief under Article 226.
The court affirmed that when a statutory remedy exists, a writ petition under Article 226 is not typically entertained unless exceptional circumstances are demonstrated.
The court affirmed that alternative remedies must be exhausted before seeking writ relief, particularly in tax recovery matters, emphasizing jurisdictional compliance.
The court emphasized that while an alternative remedy is available, the High Court has the discretion to entertain a writ petition. The court also highlighted that the availability of an alternative ....
Proceedings under Section 74 of the CGST Act cannot be initiated without evidence of fraud or misstatement if prior proceedings under Section 73 have been concluded.
The High Court affirmed that the issuance of a consolidated SCN for multiple financial years under the CGST Act is permissible, emphasizing the requirement of statutory compliance and the importance ....
The rejection of refund claims without providing an opportunity of being heard was a violation of the proviso to sub-rule (3) of rule 92 of the CGST Rules and the principles of natural justice, rende....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
