2023 (12) TMI 1136

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....order-in-appeal dated 30.09.2023 [Annexure-E] with a prayer for quashing the recovery notice dated 17.10.2023 issued by the second respondent [Annexure-J] and for refund of Rs. 1,52,03,733/-. 2. The petitioner is issued with notice in Form GST DRC-02 on 29.11.2022 for the period from 2018-19 to 2021-22 referring to the audit report and calling upon the petitioner to show cause against the additional tax liability in a sum of Rs. 22,80,51,322/-. The petitioner has caused reply on 09.01.2023, and with the second respondent passing the impugned order-in-original dated 30.01.2023 in Form GST DRC-07 computing the petitioner's liability in a total sum of Rs. 25,08,56,456/- [total tax payable of Rs. 22,80,51,322/- with penalty in a sum of Rs. 2....

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....o Section 12(5) of the IGST Act, and the services extended by the petitioner to the defence establishments in Delhi, Jharkhand and other places will not be inter-state supplies. 5. The petitioner asserts that the provisions of the Central Goods and Services Tax Act, 2017 [CGST]/Karnataka Goods and Services Tax Act, 2017 [KGST], contemplate the recipient being a registered entity without making a distinction on whether such registration is PAN or TAN. The petitioner further asserts that it has extended invoiced supplies to the recipient establishments which had PAN/TAN, while the supplies made to the recipient establishments with PAN are reduced, the proceedings relating to TAN are continued; and that even otherwise, the petitioner is bon....

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....the place of supply will be in Karnataka. 8. The second and the third respondents' impugned orders are perused. These authorities have elaborately referred to the provisions of IGST Act as also the CGST/KGST Act and they have also referred to the details of the recipient establishments. There is obvious reference in the impugned orders to the details furnished by the petitioner after being served with the notice in GST DRC-02, but the proceedings are concluded in the premise that the petitioner has raised Invoices without mentioning the necessary details. This Court must refer to the conclusions by the third respondent on this aspect and it reads as under: "3. From the above relevant sections/rules mentioned regarding the conten....