(Prayer: This Writ Petition is filed under Section 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records of the first respondent herein relating to the impugned order dated 26.02.2024 passed in GSTIN.33AAICP9968M1ZI /2017-2018, quash the same as illegal, arbitrary and devoid of merit and consequentially direct the first respondent to re- adjudication after grant of personal hearing.)

1. Mr.C.Harsha Raj, learned Special Government Pleader, takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent.

3. The petitioner is before this court against the impugned order dated 26.02.2024 in DRC-07 passed for the tax period 2017-2018 by the 1st Respondent which preceded the Show Cause Notice in Form GST DRC-01 dated 01.09.2023 to which the petitioner failed to reply and thus suffered the impugned order.

4. By the impugned order, the demand proposed in Show Cause Notice in DRC 01 dated 01.09.2023 has been confirmed. The demand that has been confirmed vide impugned order is for a sum of Rs.63,69,524/- which are as follows:-

                  

5. The above demand has been confirmed on account of mis-match in details of the auto populated Input Tax Credit and GSTR 3B filed by the petitioner during the period in dispute.

6. The case of the petitioner is that there appears to be an earlier order passed for the same tax period by the Respondent/Assistant Commissioner (ST) on 15.05.2023 in DRC-07 pursuant to a Show Cause Notice in DRC 01 dated 13.04.2023, wherein the demand that was confirmed against the petitioner is as follows:-

                  

7. It is submitted by the learned counsel for the Petitioner that the petitioner has also filed an appeal against the aforesaid order dated 15.05.2023 before the Appellate Commissioner on 12.08.2023. That apart, it is submitted the amount that was confirmed vide assessment order dated 15.05.2023 has been paid by the petitioner on 12.08.2023 and 10.03.2025 as detailed below :-

                   1st Payment

                   * CGST Paid : Rs.130,914

                   * SGST Paid : Rs.130,914

                   2nd Payment

                   * CGST Paid : Rs.1,178,226

                   * SGST Paid : Rs.1,178,226

8. It is submitted by the learned counsel for the Petitioner that there is an over lap between the demand that was confirmed vide assessment order dated 15.05.2023 and the impugned demand dated 26.02.2024 .

9. Learned counsel for the Respondent is however unable to confirm the same.

10. I have heard the submissions made on both sides and perused the records available on record.

11. Since the impugned order dated 26.02.2024 is an exparte order, the impugned order is quashed and the case is remitted back to the 1st Respondent to re-do the exercise and pass a fresh order on merits subject to petitioner depositing 50% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order.

12. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in Form DRC-01 dated 01.09.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 26.02.2024 as an addendum to the Show Cause Notice dated 01.09.2023 .

13. In case there is any overlap between the demand confirmed vide order dated 15.05.2023 and the impugned assessment order dated 26.02.2024, the petitioner may explain the same in the reply and make such a pre-deposit within a period of 30 days from the date of receipt of a copy of this order.

14. In case the Petitioner complies with the above stipulations, the 1st Respondent shall proceed to pass a final order on merits after considering the petitioner’s reply and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

15. It is made clear that bank attachment shall be lifted subject to the petitioner depositing 50% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount barring the amount demanded under the impugned Order.

16. In case the Petitioner fails to comply with any of the stipulations, the 1st Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

17. Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner.

18. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.