2024 (12) TMI 572

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....im Arora & Mr. Sumit Khadaria , Advs For the Respondents : Mr. Aditya Singla, SSC with Mr. Umang Mishra & Mr. Ritwik Saha , Advs ORDER CM APPL. 64250/2024 (Ex.) Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 15297/2024 & CM APPL. 64249/2024 (Interim Stay) 1. Notice. Since the respondents are duly represented by Mr. Singla, let a reply be filed within a peri....

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...., but the noticee had not submitted any documents neither to this office nor to the Audit-II Commissionerate, New Delhi, as replied vide letter C. No. GST/Delhi(West)/ Audit Draft SSCA on GST data quality/ 99/2022-23 dated 10.06.2024 issued by the Assistant Commissioner (Audit) CGST WEST Commissionerate, Bhikaji Cama Place, New Delhi and just wasting the time of the department. 12. Whereas, it ....

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....flected in (GSTR-3B) table -6(A) of the GSTR-9 for financial year 2017-18, however, IGST of Rs. 4,64,97,30,870/- reflected in (GSTR-2A) table 8(A) of the GSTR-9 for the financial year 2017-18. Therefore, there is a huge difference of IGST-Rs. 15,66,77,314/- which was excess availed by the noticee during financial year 2017-18. As discussed above many opportunities have been given to the noticee to....

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....en received. DRC-01A dated 28.06.2024 has been issued to the taxpayer, but no reply in this regard has been received. Therefore, same is recoverable from the noticee under Section- 74(1) of the CGST Act, 2017." 4. Prima facie, we doubt how the provisions of Section 74 of the Central Goods & Services Tax Act, 2017 would stand attracted on a mere allegation of a mismatch between GSTR-3B and GSTR-1.....