TaxTMI 
TaxTMI 
2024 (5) TMI 310
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....By the impugned order, the respondent has confirmed the following amounts:- "(i) I confirm the demand of Rs.7,16,990/-(Rupees Seven Lakhs Sixteen Thousand Nine Hundred and Ninety only) (CGST of Rs. 3,58,495/- and SGST of Rs. 3,58,495/-) being the short payment of tax by them during the period 2017-18, under Section 73(9) read with Section 73(1) of the CGST Act/ TNGST Act, 2017; (ii) I confirm the demand of Rs.61,572/- (Rupees Sixty One Thousand Five Hundred and Seventy Two only) (CGST-Rs. 30,786/-, SGST-Rs. 30,786/-) being the excess availed ineligible Input Tax Credit by them during the period 2017-18 and 2019-20, under Section 73(9) read with Section 73(1) and Section 16(2) of the CGST Act, 2017/TNGST Act, 2017; ....
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....2017 on the amount as determined above at Sl.No.14(ii) above; (ix) I impose a penalty of Rs. 20,000/- (CGST Penalty: Rs. 10000/-+SGST Penalty: Rs.10000/-) under Section 122 (2)(a) of the CGST Act, 2017 and corresponding TNGST Act, 2017 on the amount as determined above at Sl.No.14 (ii) above; (x) I confirm the demand of Late Fee of Rs. 79,000/-(CGST Late Fee Rs.39500/- +SGST Late Fee Rs. 39000/-) under Section 47(2) of the CGST Act, 2017/TNGST Act, 2017." 3. It is the specific case of the petitioner that the demand confirmed as far as mismatch is concerned, there is no basis to confirm the same based on the amendment brought to the Rules with introduction of GSTR 2A with effect from 01.01.2022 amending Section 16 of the....
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....ion 67, or proceed to determine the tax and other dues under section 73 or Section 74. i) .......... ii) ......... iii) ........ iv) ......... v) .......... vi).......... vii) ........ viii) Where any person chargeable with tax under sub-section (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. 6. The learned counsel for the respondent on the other hand would submit that the writ petition is devoid of merits and is liable to be dismissed. It is submitted that the petitioner, in any event, ha....
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....ed to the petitioner on 19.08.2022. Thereafter, the petitioner was issued with a notice in DRC-01A on 26.08.2022, to which the petitioner has replied and thereafter, a show cause notice was issued on 22.09.2022, to which the petitioner has replied on 12.10.2023, which has now culminated in the impugned order dated 30.11.2023. 10. It is submitted further that the respondent has complied with the requirements of Section 61(iii), inasmuch as the audit report in GST ADT-02 was furnished to the petitioner on 19.08.2022. It is submitted that the benefit of Section 73(viii) of the CGST Act, 2017 would inure to the petitioner only if the petitioner had paid the disputed tax along with interest within thirty days of isue of show cause notice. It ....
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....year 2017-2018. The petitioner cannot take advantage of its own mistake and state that the petitioner is not liable to pay penalty on account of belated filing of returns in GSTR 9 on 30.04.2022. 14. In my view, there is no merit in the submission of the learned counsel for the petitioner, inasmuch as tax was belatedly paid on 04.06.2022. The interest on belated payment of tax for the month of July, 2017, was remitted by the petitioner only on 27.12.2022. The payment was not within 30 days from the date of issuance of the Show Cause Notice dated 22.09.2022. The Show Cause Notice dated 22.09.2022 preceded an audit, issuance of audit report in GST ADT-02 on 19.08.2022. 15. It is during the audit, the petitioner paid tax on 04.06.2022. T....