2024 (9) TMI 681

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....rs are proposed to be passed either against the petitioner or against the respondents. 3. The petitioner is before this Court against the impugned Order-in- Original No.11/ADC/GST/2024-25 dated dated 17.05.2024 bearing reference in GEXCOM/ADJN/GST/ADC/214/2024. 4. By the impugned order, the first respondent has confirmed the demand proposed in the show cause notice that preceded the impugned order. Operative portion of the impugned order reads as under: ORDER A. In respect of Integrated Goods and Service Tax: (i) I drop an amount of Rs. 73,98,204/- (Rupees Seventy Three Lakh Ninety Eight Thousand Two Hundred Four only) payable on the supply of "Fish Meal" being excess demand amounting to Rs. 70,52,940/- in respect of exports of fish ....

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....nded at SI. No. (ii) above, under Section 20 of the IGST Act, 2017 read with Section 74 and Section 50 of CGST Act, 2017; and (iv) I impose penalty of Rs. 2,71,86,683/- (Rupees Two Crore Seventy One Lakh Eighty Six Thousand Six Hundred Eighty Three only) under Section 74(9) of the CGST Act, 2017 read with Section 122(2)(b) of CGST Act, 2017. B. In respect of Central Goods and Service Tax: (i) I confirm an amount of Rs. 29,04,756/- (Rupees Twenty Nine Lakh Four Thousand Seven Hundred Fifty Six only) for the period from July, 2017 to September, 2023 under Section 74(9) of the CGST Act, 2017; (ii) I demand interest at applicable rates on the amount demanded at Sl. No. (i) above, under Section 74 of CGST Act, 2017 read with section 50 ....