2023 (4) TMI 309

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.... Mr. K. De, Addl. G.A. Mr. P.Datta, Advocate. Mr. B. Majumder, DySGI. Order Heard Mr. H. Sarkar, learned counsel appearing for the petitioner. Also heard Mr. D. Bhattacharya, learned G.A. assisted by Mr. K. De, learned Addl. G.A.; Mr. Bidyut Majumder, learned Dy. SGI and Mr. P. Datta, learned counsel appearing for the respondents. The present writ petition has been filed by the petitioner....

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....Section 74 of CGST Act, 2017. Fact of the case is that the petitioner while filing return for the month of July, 2019 he has claimed Rs.63,93,317.00 as ITC in GSTR-3B but ITC available in GSTR-2A was of Rs.13,33,407.00 because of the reason that there was accumulated ITC for previous period and ITC availed in the month of July,2019 only on the basis of system reconciliation statement that was s....

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....ity after hearing the matter held that the order of the adjudicating authority for imposition of penalty under Clause (a) of Sub-Section (1) of Section 129 of the CGST Act, 2017 and Tripura SGST Act, 2017 is justified. So, the order is clear violation of Section 74(2) & (10) of the CGST Act, 2017 and TSGST Act, 2017. Mr. Datta, learned counsel appearing for the respondent nos. 3 and 5 has drawn....

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....th of July, 2019. Since the petitioner, on self assessment basis, without having tax invoices, wrongly shown the eligible Input Tax Credit in excess of Rs.47,36,977/- in compare to the tax invoices available to him, he did not reverse such amount on his own before any communication from departmental officer, the departmental officer initiate the investigation proceeding in section 74 of the CGST A....