The petitioner must follow statutory remedies before challenging tax demands and provide proof of ITC reversal as required by Section 15(3)(b)(ii) of the CGST Act.

ORDER :

These petitions have been filed by the petitioner aggrieved of the Orders in Original dated 30/10/2023 and 31/10/2023 in respective writ petitions.

2. Following reliefs have been claimed in the writ petitions:

(C.W.No.19966/2023)

"a. this Hon'ble Court be pleased to issue a Writ or Certiorari or any other appropriate writ, order or direction in the nature of Certiorari or any other writ, order or direction of like nature, under Article 226 of the Constitution of India calling for record of the Petitioner's case leading to passing of the impugned Order dated 30.10.2023 (Annexure 1) for Financial years 2017-18 & 2018-19 and after examining its legality and propriety thereof, quash and set aside the impugned Order dated 30.10.2023 (Annexure 1) raising a demand of Rs.100,08,15,002/- along with applicable interest and penalty;

b. this Hon'ble Court be pleased issue a Writ / order / direction declaring Section 15(3)(b)(ii) of the Central Goods and Services Tax Act, 2017 as unconstitutional for being violative of Article 14, 19(1)(g) and 265 of the Constitution of India or in the alternative issue a Writ / order /direction reading down Section 15(3)(b)(ii) of the Central Goods and Services Tax Act, 2017 to hold that in the present facts and circumstances the Petitioner is under no obligation to prove compliance with Section 15(3)(b)(ii) of the CGST Act;

c. this Hon'ble Court be pleased to issue a Writ/order/direction declaring Notification No.13/2022- Central Tax dated 5 July 2022 and Notification No.09/2023-Central Tax dated 31 March 2023 are ultravires the provisions of the CGST Act being incapable of being issued under Section 168A of the CGST Act;

d. In the alternative, direct the Appellate Authority to accept & unconditionally hear the appeal to be filed by the Petition against impugned Order dated 30.10.2023 (Annexure.1) passed by the Respondent No.4 without insistence of any deposit (including 10%) of the disputed tax liability and also exclude the time period from the day of filing until the date of disposal of the present Writ Petition by the Hon'ble High Court from the limitation period prescribed for filing an appeal under Section 107 of the CGST / RGST Act and; and/or

e. Issue an ad-interim order staying the operation of the Impugned Order dated 30.10.23 till disposal of the writ petition;

f. For such further relief(s) and other relief, as the Hon'ble Court may deem fit, proper and appropriate in the nature and circumstances of this case."

(C.W.19967/2023)

"a. this Hon'ble Court be pleased to issue a Writ or Certiorari or any other appropriate writ, order or direction in the nature of Certiorari or any other writ, order or direction of like nature, under Article 226 of the Constitution of India calling for record of the Petitioner's case leading to passing of the impugned Order dated 31.10.2023 (Annexure 1) for Financial years 2017-18 & 2018-19 and after examining its legality and propriety thereof, quash and set aside the impugned Order dated 31.10.2023 (Annexure 1) raising a demand of Rs. 69,19,47,577/- along with applicable interest and penalty;

b. this Hon'ble Court be pleased issue a Writ / order / direction declaring Section 15(3)(b)(ii) of the Central Goods and Services Tax Act, 2017 as unconstitutional for being violative of Article 14, 19(1)(g) and 265 of the Constitution of India or in the alternative issue a Writ / order /direction reading down Section 15(3)(b)(ii) of the Central Goods and Services Tax Act, 2017 to hold that in the present facts and circumstances the Petitioner is under no obligation to prove compliance with Section 15(3)(b)(ii) of the CGST Act;

c. In the alternative, direct the Appellate Authority to accept & unconditionally hear the appeal to be filed by the Petition against impugned Order dated 31.10.2023 (Annexure 1) passed by the Respondent No.4 without insistence of any deposit (including 10%) of the disputed tax liability and also exclude the time period from the day of filing until the date