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of <h1>Tax Dispute Dismissed: Petitioner Directed to Appeal Under Section 107 with 10% Pre-Deposit Within 30 Days</h1> <h3>Trans Car India P Ltd., Rep. by its General Manager (Legal Affairs), Mr. VijayaRaghavan Versus The Additional Commissioner, The Additional Director, DGGI, Chennai</h3> HC dismissed writ petition challenging tax liability determination, finding alternate remedy under Section 107 of CGST Act, 2017. Court granted petitioner ... Maintainability of petition - availability of alternative remedy - Appropriation of amounts paid by the petitioner towards tax liability determination - demand of interest and penalty as well - HELD THAT:- A reading of the impugned order indicates that there is a variance between the amount declared towards outward supply in petitioner's GSTR 1 and the amount declared towards outward supply in GSTR 3B return. The petitioner has discharged the tax liability of Rs. 9,95,71,642/-, whereas, the respondents on the other hand have taken a stand that the petitioner is liable to pay sum of Rs. 10,10,60,012/-. Thus, there is a difference of Rs. 14,88,370/-. There are several disputed question of fact involved in this case. Therefore, the writ petition is not maintainable. The petitioner has an alternate remedy to challenge the same before the Appellate Authority under Section 107 of the CGST Act, 2017. Petition disposed off. Petitioner challenges Order-in-Original No.25/2023 (DGGI) dated 31.05.2023, whereby respondents appropriated amounts paid toward tax liability and imposed penalty and interest under the CGST, SGST, IGST Act, 2017. The impugned order records a variance between outward supplies declared in petitioner's GSTR-1 and GSTR-3B: petitioner discharged tax of Rs. 9,95,71,642/-, while respondents assess liability at Rs. 10,10,60,012/-, a difference of Rs. 14,88,370/-. Court finds that 'there are several disputed question of fact' and that the 'writ petition is not maintainable,' observing petitioner has an alternate remedy before the Appellate Authority under Section 107 of the CGST Act, 2017. Petition is disposed with liberty to file appeal within thirty days from receipt of the order, subject to depositing 10% of Rs. 14,88,370/- towards pre-deposit along with the proposed appeal; no costs.
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