2024 (10) TMI 937

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....st the petitioner or against the respondent. 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 I....

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....he TNGST Act, 2017; (ii) I demand interest at applicable rates on the amount demanded at 81, No. (i) above, under Section' 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....

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....ble Paste, availment of ineligible ITC & blocked credit and non-reversal of ITC under Rule 42 & 43 during the period from July 2017 to September 2023, under Section 74(9) of the CGST Act, 2017; (iii) 1 appropriate 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 t....

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....th Fish Meal and Oil Plant vs. Additional Commissioner, Tirunelveli, which was filed under the similar circumstances by directing the petitioners therein to file statutory appeal before the Appellate Authority without pre-deposit vide order dated 02.07.2024. 6. The learned counsel for the petitioner submits that in so far as the demand in respect of other items other than the 'Fish Meal' are concerned, the petitioner will pre-deposit 10% of the disputed tax as is contemplated under Section 107 of the respective GST enactments. 7. I find sufficient merits in the submissions of the learned counsel for the petitioner in the light of the order passed by this Court in W.P.(MD)Nos.14068, 14069, 14220 and 14253 of 2023 vide order dated 02.07....