TaxTMI 
TaxTMI 
2024 (5) TMI 263
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....inal No.24/2023-24 dated 14.02.2024 passed by the first respondent/the Joint Commissioner, Office of Commissioner of GST and Central Exercise, Trichy and the order dated 26.02.2024 passed by the second respondent, namely the Authority for Advance Ruling under the provisions of the respective GST enactments. 3. By the impugned order of the first respondent dated 14.02.2024, the first respondent has confirmed the following amounts as due and payable by the petitioner. "i) I confirm the demand of an amount of Rs. 3,36,59,502/- (Rupees Three Crore Thirty Six Lakh Fifty Nine Thousand Five Hundred and Two Only) (CGST- Rs. 1,68,29,751/- SGST- Rs. 1,68,29,751/-) as against the demand of Rs. 4,68,25,905/-, towards short-payment of GST am....
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....count of difference between GSTR-2A and GSTR-3B Returns during the period November 2018 to March 2021 from M/s First Choice Outsourcing Services, Trichy under Section 16(2) read with Section 73 (9) of CGST Act, 2017 read with the corresponding provisions of the TNGST Act, 2017 read with Section 20 of the IGST Act 2017. vi) I confirm an amount of Rs. 55,64,344/- (Fifty-Five Lakh Sixty- Four Thousand Three Hundred and Forty-Four Only) (CGST-Rs. 27,82,172/-and SGST- Rs. 27,82,172/-) towards availment and utilization of Fraudulent ITC availed and utilized on strength of alleged fake Invoices during the period January 2020 to March 2021 from M/s First Choice Outsourcing Services, Trichy under Section 16 read with Section 74 (9) of CGST ....
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.... Services, Trichy under Section 74(9) read with corresponding provisions of TNGST Act, 2017 (xi) I impose a penalty of Rs. 9,20,194/ (IGST Rs. 20,000/-, CGST -Rs. 4.50,097/- and SGST Rs. 4,50,097/-) in respect of demand confirmed at SI Nos.(iv), (v) and (vii) above on M/s First Choice Outsourcing Services, Trichy, under Section 73(9) read with corresponding provisions of TNGST Act, 2017 and Section 20 of IGST Act, 2017. (xii) I refrain from imposing any penalty on M/s First Choice Outsourcing Services, Trichy, under section 122(1)(iii) of the CGST Act, 2017 and corresponding provisions of TNGST Act, 2017 for the reasons narrated in para 14.7.4 above. (xiii) I refrain from imposing any penalty on M/s First Choice O....
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....all be 50 percent of such goods and services tax and proceedings in respect of goods and services tax, Interest and penalty shall be deemed to be concluded, provided the said reduced amount of penalty is also paid within the said thirty (30) days." 4. The impugned order dated 14.02.2024 precedes the show cause notice dated 30.06.2023, which in turn precedes the investigation by the Authorities as early as on 12.11.2020 as captured in para 7.13 of the impugned order dated 14.02.2024, which reads as under:- "7.13 The applicant was issued with a show cause notice dated 30.06.2023 which involves issues of short declaration of taxable outward supply availment and utilization of ineligible input tax credit, excess availment of input t....
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....second respondent on 26.02.2024 cannot be countenanced. 7. As far as the challenge to the impugned Order in Original dated 14.02.2024 Order in Original No.24/2023-24 passed by the first respondent is concerned, the petitioner has an alternate remedy before the Commissioner under Section 107(2) of the GST Act, 2017, which reads as under:- "107. Appeals to Appellate Authority:- 1) ....... (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Ter....