2024 (5) TMI 548

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.... 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 impugned order is primarily on the ground of violation of conditions in Section 65 of the respective GST Acts and that summary of the Show Cause ....

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....uld 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 the petitioner was visited by GST Audit Officials for conducting GST Audit under Section 65 of the TNGST Act 2017 for the years from 2017-18, 2018-19 and 2019....

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....d 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 has replied on 22.04.2022. Thereafter, Show Cause Notice in Form DRC-01 was issued to the petitioner on 09.03.2023 and the petitioner has replied on 10.05.2023 to the said Show Cause Notice. 9. It is further submitted that the petitioner has replied ....

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.... 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 treated as corrigendum to the Show Cause Notice dated 09.03.2023. The petitioner is at liberty to file reply, if any, on or before 30.05.2024. 15. Subject to the petitioner depositing the aforesaid amount within such time, the respondent shall pass a fresh order on mer....