KUEHNE NAGEL PRIVATE LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following substantive reliefs :- (a) this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof be pleased to quash and set aside the impugned ex-parte Order in Form GST DRC-07 Reference No. DC/E-002/Bhiwandi-501/ LTU-01/ Kalyan/DRC-07_Audit_2017-18/ 2023-24/B-208 dtd. 18/8/2023 passed by the Respondent No. 3 (Exhibit "A");

(2.) The petitioner is engaged in the business of freight forwarding, clearance, logistics, warehousing, distribution etc. On 5/1/2021, respondent no.3 issued a notice for conducting audit of the books of account of the petitioner for the period 2017-18. In compliance thereof, the petitioner submitted various documents. On 2/9/2022, discrepancies noted by the audit team were communicated to the petitioner to which the petitioner filed a detailed reply. On 19/10/2022, Final Audit Report in Form ADT-02 intimating the audit observations were communicated to the petitioner.

(3.) On 7/6/2023, respondent no.3 issued a show cause notice along with summary order in Form GST DRC-01 seeking to demand from the petitioner tax amounting to Rs.6,19,77,291.00 along with interest amounting to Rs.6,50,76,155.00 and penalty. On 11/7/2023, the petitioner sought an extension of 30 working days to file a reply to the show cause notice to which there was no reply by the respondents. On 23/8/2023, the petitioner filed its reply the said show cause notice. However, respondent no.3 by then on 18/8/2023, passed an ex parte order raising demand of tax amounting to Rs.4,65,26,248.00 along with interest of Rs.5,02,48,348.00 and penalty of Rs.46,52,625.00. It is on this back drop that the present proceedings are before us.