TaxTMI 
TaxTMI 
2024 (10) TMI 937
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....ent. 3. The petitioner is before this Court against the impugned Order-in- Original No.10/ADC/GST/2024-25 dated dated 17.05.2024 bearing reference in GEXCOM/ADJN/GST/ADC/212/2024. 4. By the impugned order, the 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 61.1 A. In respect of Integrated Goods and Service Tax: (i) I confirm an amount of Rs. 7,60,19,881/- (Rupees Seven Crore Sixty lakh Nineteen thousand Eight hundred Eighty One only) payable on the supply of "Fish Meal" during the period from October 2019 to September 2023, under Section 20 of the IGST Act, 2017 read with Section 73(9) of the CGST Act, 2017; (ii)....
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....' 73 of TNGST Act, 2017 read with section 50 of TNGST Act, 2017; and (iii) I impose a penalty of Rs. 9,76,532/- (Rupees Nine Lakh Seventy Six Thousand Five Hundred Thirty Two only) under Section 73(9) of the TNGST Act, 2017 read with Sec. 122(2)(a) of the TNGST Act, 2017. 61.2 A. In respect of Integrated Goods and Service tax: (i) I drop an amount of Rs. 94,04,811/- (Rupees Ninety Four Lakh Four Thousand Eight Hundred Eleven only) payable on the supply of Fish Soluble Paste, during the period from July 2017 to 'September 2019 as exemption was provided for the same; (ii) I confirm an amount of Rs. 1,20,08,389/- (Rupees One Crore Twenty Lakh Eight Thousand Three Hundred Eighty Nine only) payable on the supply of Fish Oil, Fish Solub....
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....ropriate an amount of Rs. 36,36,858/- (Rupees Thirty Six Lakh Thirty Six Thousand Eight Hundred Fifty Eight only) against the demand confirmed at SI. No. (ii); (iv) I demand interest at applicable rates on the amount demanded at SI. No. (ii) above, under Section 74 of CGST Act, 2017 read with Section 50 of CGST Act, 2017; (v) I impose a penalty of Rs. 1,22,89,554/- (Rupees One Crore Twenty Two Lakh Eighty Nine Thousand Five Hundred Fifty Four only) Section 74(9) of the CGST Act, 2017 read with Sec. 122(2)(b) of the CGST Act, 2017. C. In respect of Tamil Nadu Goods and Service Tax: (i) I drop an amount of Rs. 24,00,916/- (Rupees Twenty Four Lakh Nine Hundred Sixteen only) payable on the supply of Fish Soluble Paste, during the period....