2024 (8) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 64,15,176/- (Rs. 32,07,588/- towards CGST and Rs. 32,07,588/- towards SGST) together with interest and penalty thereon. Details of the demand confirmed in the impugned order is as below: Act Period Tax Interest Penalty U/s 73(9) SGST Act 2018-19 Rs. 32,07,588/- Rs. 29,05,815/- Rs. 3,20,758/- CGST Act 2018-19 Rs. 32,07,588/- Rs. 29,05,815/- Rs. 3,20,758/- Total Rs. 64,15,176/- Rs. 58,11,630/- Rs. 6,41,517/- 3. The case of the petitioner is that the petitioner was issued with notices in ASMT 10 dated 27.11.2022 as also in DRC 01 dated 23.08.2023, to which, the petitioner has replied on 16.11.2023 and on 26.02.2024. 4. It is submitted that in the notice in DRC 01, the proposal was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he impugned order does not suffer from any irregularities and warranting no interference under Article 226 of the Constitution of India. 9. It is further submitted that in the impunged order, it has been categorically stated that the petitioner had no excess Input Tax Credit as far as IGST is concerned and therefore, the demand that has been confirmed in the impunged order does not warrant any interference. 10. By way of rejoinder, the learned counsel for the petitioner has drawn attention to the extract from the Electronic Credit Ledger of the petitioner for a period between 01.07.2017 to 30.04.2018, wherein on the last date of closing balance, as far as Input Tax Credit availed on IGST (uncredit tax) for a sum of Rs. 23,72,535/- is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 161 of the respective GST enactments within a period of 30 days from today. 16. In case such a revision petition has been filed within a period of 30 days from today, such a revision petition shall be considered and disposed of by the respondent on merits. In case the petitioner's petition is rejected, the petitioner may file a statutory appeal within a period of 30 days thereafter. Pending disposal of the petition under Section 161 of the respective GST enactments, all recovery proceedings shall be kept in abeyance for a period of three months from today. In case, the petitioner fails to file such a petition within such time, the respondent is at liberty to proceed against the petitioner in the manner known to law. This Writ Peti....