2019 (11) TMI 766

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....gh which, the fourth respondent was directed to recover a sum of Rs. 53,28,645/- from the account maintained by the petitioner on the reason that the said sum on account of tax, cess, interest and penalty is payable by the petitioner under the provisions of the GST Act and that the petitioner had failed to make such payment. 2. The grievance of the petitioner against the impugned proceedings is that the same was issued straightaway, even before making an assessment or atleast initiating proceedings for making the assessment. It is the specific case of the petitioner that no proceedings whatsoever, was issued against the petitioner for determining either the tax, cess or interest or penalty totally amounting to Rs. 53,28,645/- as claimed in....

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....money owing to such person as provided under Section 79 of CGST Act, 2017. It is further stated in the counter that it is not necessary to issue show cause notice and mere admitted liability is enough for invoking the provision under Section 79 of the said Act. 5. Apart from reiterating the above contentions in the counter affidavit, the learned counsel appearing for the first and second respondents also submitted that even otherwise as per Section 83 of the Central Goods and Services Tax Act, 2017, the first respondent is entitled to make provision to protect the interest of the Revenue. Even though, he said so, to a specific question put by this Court, whether any proceeding is pending against the petitioner, the learned counsel appearin....

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....8 to October 2018 on the strength of those invoices of above fake units? A 13. I have so far taken input tax credit of Rs. 53,28,645/- based on fake invoices of above two units. Q 17. By wrongly availing ITC on the basis of fake invoices issued by above fake units without receipt of goods, you are liable to pay the amount of ITC wrongly availed as per Section 74 of the CGST Act, 2017 along with the interest payable thereon under Section 50 and penalty as per the provision of CGST Act, 2017. Comment. A 17. I state that I received invoice along with goods from the above mentioned companies. I have paid them through bank account. In respect of documentary evidence I can provide you Stock register, packing slip, E-way bills, vehicle det....