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COSMOS BUSINESS MACHINES PARTNERSHIP FIRM vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Prithu Parimal
Res. Counsel
Chirayu A Mehta

Petitioner / Applicant

COSMOS BUSINESS MACHINES PARTNERSHIP FIRM

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Dec 20, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 4160 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 4170 of 2024

Citation

2024(12) TAXREPLY 12186
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ORDER

JUDGMENT ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr.Uchit Sheth with learned advocate Mr.Prithu Parimal for the petitioner. 2. Rule returnable forthwith. Learned advocate Mr.C.A.Mehta waives service of notice of Rule for the respondent no.1 to 4. 3. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order in original for the period in respect of 2017-18 in case of the petitionerfirm as well as the Private Limited Company. 4. As the facts of both the petitions are identical, the same were heard together and are being disposed of by this common order. 5. The respondent authority issued show-cause notice under Section 73 of the Central Goods and Service Tax Act alleging mismatch in turn over between annual return in Form GSTR-9 and Financial Statement in Form GSTR-9C by demonstrating un-reconciled gross turnover in Table 5R of Form GSTR-9C for the period 2017-18. 6. Petitione....

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