2024 (10) TMI 1298

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....d Mr. Abhishek Anand, Advocates For the Respondents: Mr. Rajeev Aggarwal, ASC along with Mr. Shubham Goel, Advocate ORDER 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the order dated 22.04.2024 (hereafter the impugned order) passed by the Adjudicating Authority under Section 73 of the Central Goods ....

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.... of the reply furnished by the petitioner are relevant and are set out below:- "25. That the Noticee would like to submit that the exempted supply amounting to Rs. 22,18,41,157/- declared under Table 5D of Form GSTR-9 by the Noticee for the disputed period consists of two components i.e., Rs. 12,49,054/- as interest income and remaining amount of Rs. 22,05,92,103/ as sale of used motor ve....

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....er section 6 of the Integrated Goods and Services Tax Act, and * includes non-taxable supply. 27. On perusal of the above submission, it is crystal clear that sales of used motor vehicles amounting to Rs. 22,05,92,103/- under Rule 32(5) of the CGST Rules, 2017 is not an exempted supply. It may be a procedural reporting error, but it can't be considered as an exempt supply und....