2024 (12) TMI 920

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....eing contrary to the mandate under Section 75(7) of the GST Act. 2. The petitioner herein is a private limited company providing non-vessel operating common carrier services specializing in both full container load and less than container goods (grouped shipments).The petitioner is registered under the GST Act and has filed its return and paid appropriate taxes for the period 2019-20. On examination of the information furnished in the return under various heads the following defects were noticed: (i) Under declaration of output tax (ii) Excess claim of Input Tax (iii)Under Declaration of Ineligible Input Tax Credit (iv) Claim of Input Tax on non business transaction and exempt supplies contrary to the ....

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....APR 2019 MAR 2020 IGST Tamil Nadu 6,61,187.00 5,52,354.00 66119 0 0 12,79,660.00 Total             21,77,761.00 18,63,634.00 2,17,777.00 0 0 42,59,172.00 (ii) FORM GST DRC 07 dated 31.08.2024 Order under Section 73 Sr. No. Tax Rate (%) Turnover Tax Period Act POS(Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 1 0 0 APR 2019 MAR 2020 IGST Tamil Nadu 11711 10367 20000 0 0 42078 2 0 0 APR 2019 MAR 2020 CGST NA 48,35,659.00 43,00,883.00 4,83,566.....