2024 (12) TMI 329

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....anan For the Petitioner : Mr. G. Karthikeyan Senior Counsel for Mrs. A. Jagadeeswari For the Respondent : Mr. R.P. Pragadish Senior Standing Counsel ORDER The petitioner is before this Court for a direction to refund a sum of Rs. 15,49,01,792/- recovered from the petitioner during March 2022. 2. It appears that the petitioner had initially paid a sum of Rs. 11,00,00,000/- on 10.03.2....

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....urisdiction to investigate or to issue Show Cause Notice. 4. On the other hand, the learned Senior Standing Counsel for the respondent would submit that there has been large scale evasion of tax and that the petitioner is liable to be punished under Section 132 of the CGST Act, 2017. 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior ....

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....ndent and who shall issue proper Show Cause Notice to the petitioner under Section 73, 74 of the respective GST enactments to demand tax that had been purportedly evaded by the petitioner. 11. This exercise shall be completed by the respondents within a period of 3 months from the date of receipt of a copy of this order. 12. The petitioner shall thereafter file a detailed reply and it is exp....