TaxTMI 
TaxTMI 
2024 (10) TMI 1384
X X X X Extracts X X X X
X X X X Extracts X X X X
....ri or any other appropriate writ or order or direction under Article 226 of the Constitution of India quashing the impugned Show Cause Notice No.18/2023-24 ADC dated 28.09.2023 issued by the respondent No.3 enclosed at Annexure - A demanding input tax credit availed by the Petitioner along with interest and penalty; b) Hold that the Petitioner has rightly availed input tax credit of Rs.1,30,28,404/- in respect of the IGST paid on manpower supply services received by the petitioner during the period April 2019 to November 2022. c) Hold that the Respondent No.3 has arbitrarily issued the impugned Show Cause Notice No.18/2023-24 ADC dated 28.09.2023 enclosed at Annexure - A by erroneously invoking Section 74 of the CGST Act, 2017 / KGST ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ceived during the period April 2019 to November 2022. 7. In regard to the first demand, the learned counsel for the petitioner submits that the impugned Show Cause Notice deserves to be quashed on the ground that proceedings were initiated by the State GST Authorities vide Show Cause Notice dated 12.05.2023 which culminated in an adjudication Order-In-Original dated 07.08.2023 which was thereafter set aside by the Appellate Authority vide Order dated 05.03.2024. The learned counsel for the petitioner submits that since the State GST Authorities had initiated the proceedings first, the impugned Show Cause Notice issued by the Central GST Authorities to the extent of demand of IGST in terms of Section 6(2)(b) of the CGST Act, 2017 deserves t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as against the petitioner on the same subject matter, I am of the considered view that the impugned Show Cause Notice at Annexure - A to extent of demand of IGST of Rs.1,68,04,057/- along with interest in the light of Section 6(2)(b) of the CGST Act, 2017 deserves to be quashed. 12. With regard to the denial of input tax credit on the alleged violation of Section 16(4) of the CGST Act, 2017, the issue is covered by the judgment of this Court in the case of Bosch Limited Vs. State of Karnataka and others - 2024 VIL-828-KAR, and Musashi Autoparts Private India Ltd., Vs. State of Karnataka - W.P.No.478/2024 dated 29.07.2024 and the Circular No. 211/5/2024-GST dated 26.06.2024 issued by the Central Board of Indirect Taxes and Customs, New Delh....