2024 (5) TMI 548

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..... By the impugned order, the respondent has ordered for recovery of Rs. 25,16,22,353/- as detailed below in the recovery notice dated 25.04.2024 bearing reference No.A3/123/2024 of the respondent herein:- TAX: IGST : 1,73,14,353-]       CGST : 5,22,55,918-]       SGST : 4,62,65,045-]       CESS : 96,430-] TOTAL : 11,59,31,746-       INTEREST : 12,30,24,733-       PENALTY U/S.74 : 11,91,887-       PENALTY U/S.73 : 1,14,73,986-       TOTAL (In Rupees) : 25,16,22,353- 3. The challenge to the impu....

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....ubmitted that the impugned order has resulted in a manifest violation of the principles of natural justice as the petitioner has handicapped and could not reply to the Show Cause Notice in Form GST DRC-01. That apart, it is submitted that entire dispute is on account of the alleged variance in the returns filed by the suppliers of the petitioner and in the returns filed by the petitioner. 7. Defending the impugned order, the learned Government Advocate (Civil Side) for the respondents would submit that submissions made by the learned counsel for the petitioner are incorrect. In this connection, a reference is made to paragraph 10 of the counter affidavit which reads as under:- 10) It is submitted that the business premises of th....

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....aring provided Petitioner appeared 21.09.2023 Personal Hearing on Additional Reply Petitioner appeared 30.11.2023 Assessment order for the year 201-18 passed in DRC-07 Rule 142(5) 8. It is submitted that the petitioner was issued with Audit Intimation vide Notice in Form GST ADT-01 on 04.10.2021 and thereafter, the requirements of Section 65(3) was complied with. Similarly, Notice in Form GST ADT-02 after conclusion of Audit was also issued to the petitioner under Section 65(6) of Act on 22.02.2022, to which also, the petitioner has replied on 25.02.2022. It is thereafter Notice in Form GST DRC-01A intimating the tax was ascertained and payable by the petitioner was issued on 11.03.2022, to which also, the petitioner....

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....fore, the submission of the learned counsel for the petitioner that the respondent has violated the rights of the petitioner cannot be countenanced. 12. However, considering the fact that the reply of the petitioner has not been considered by the respondent in detail in the impugned order, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order. 13. The petitioner is willing to deposit 10% of the disputed tax amount of Rs. 11,59,31,746/-. The submission stands recorded. Therefore, the petitioner is directed to deposit 10% of the disputed tax amount of Rs. 11,59,31,746/- before the respondent on or before 30.05.2024. 14. The impugned order which stands quashed in this order shall be treate....