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of <h1>Tax Credit Dispute: HC Permits Appeal with 10% Deposit, Mandates 3-Month Resolution for Fair Hearing and Compliance</h1> <h3>M/s. Srinivasan Charitable and Educational Trust, Represented by its Authorised Signatory, Sri Selvakumar Versus The Assistant Commissioner of CGST & Central Excise, Tiruchirapalli</h3> M/s. Srinivasan Charitable and Educational Trust, Represented by its Authorised Signatory, Sri Selvakumar Versus The Assistant Commissioner of CGST & ... Issues Involved: Challenge to impugned order in Original No.05/2023-GST dated 29.08.2023 u/s 73(1) of the CGST Act, 2017, interest u/s 50(3) of the CGST Act, 2017, penalty u/s 73(9) of the CGST Act, 2017/Tamil Nadu GST Act, 2017 read with Section 122 of CGST Act, 2017/Tamil Nadu GST Act, 2017.Impugned Order Details:- The respondent confirmed demand amount of Rs. 27,66,596/- as ineligible input tax credit due to mismatch between GSTR-3B and GSTR-2A returns u/s 73(1) of the CGST Act, 2017.- Interest at 18% per annum was imposed on the confirmed amount u/s 50(3) of the CGST Act, 2017.- A penalty of Rs. 2,76,660/- was levied u/s 73(9) of the CGST Act, 2017/Tamil Nadu GST Act, 2017 read with Section 122 of CGST Act, 2017/Tamil Nadu GST Act, 2017.Petitioner's Challenge:- The challenge to the impugned order was based on it being issued in the wrong name of M/s.Dhanalakshmi Srinivasan Charitable and Educational Trust instead of Srinivasan Charitable and Educational Trust.- The petitioner raised this issue in a reply to the show cause notice and during a personal hearing with the respondent.- The petitioner claimed the impugned order was unnoticed on the GST common portal until they received a threat from the respondent to pay the amount.Court's Decision:- The Court allowed the petitioner to file a statutory appeal before the Appellate Commissioner within 30 days from receiving a copy of the order, upon depositing 10% of the disputed tax.- The appeal would be entertained under Section 107 of the GST Act, 2017 and decided on merits within three months, with the petitioner being heard.- The Writ Petition was disposed of with the above directions, and no costs were awarded.Conclusion:The Court granted the petitioner the opportunity to appeal the impugned order before the Appellate Commissioner, provided they comply with the deposit requirement, ensuring a fair hearing and decision within a specified timeframe.
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