TaxTMI 
TaxTMI 
TaxTMI 
2025 (4) TMI 729
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..... A Show Cause Notice dated 22nd September, 2022 ('SCN') was issued to the Petitioner by Respondent No.2/Department on the ground that the Petitioner had availed excess Input Tax Credit ('ITC') to the tune of Rs. 79,76,771.52/ -. The case of the Petitioner is that it had not availed any ITC and it was only due to a typographical error that the said credit was shown as having been availed of in the year 2018-19. The SCN was adjudicated and the Order-in-Original dated 1st February, 2024 was passed wherein the demand of Rs. 79,76,771.52/- was confirmed against the Petitioner along with the applicable interest and a penalty of Rs. 7,97,677/ -. The operative portion of the order reads as under: "ORDER i. I confirm the demand of Rs. 7....
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....d Rs. 46,02,300/- (SGST). This error was sought to be rectified by the Petitioner, though belatedly in the year 2020. 7. Ld. Counsel for the Petitioner further submits that the Respondent/Department, being conscious of the fact that such errors can happen in filing the returns, had issued a Circular No 26/26/2017 dated 29th December, 2017. The circular allowed the assessees who had not utilized the credit for offsetting their liabilities, to edit the entered values by using the edit facility. The relevant portion of the circular reads as under: Use "Edit" facility to rectify the over reported input tax credit Additional cash, if required, may be deposited in the cash ledger by creating challan in FORM GST PMT-06 Pay (t....
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....have to pay (through cash) /Reverse such over reported utilized input tax credit with interest. 8. However, in the present case, the grievance of the Petitioner is that the said facility was not made available to it and the SCN dated 22nd September, 2022 was issued against the Petitioner. 9. On behalf of the Respondent, it is submitted that the Department, vide Circular No. 224/18/2024 dated 11th July, 2024 (hereinafter 'Guidelines'), has issued Guidelines for recovery of outstanding dues in cases where the first appeal has been disposed of, till the Appellate Tribunal comes into operation. The impugned OIA is an appealable order passed in first appeal. He submits that in terms of paragraphs 4 and 5 of the said Circular, if the Petiti....
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....order, out of the outstanding demand orders, against which payment is intended to be made. The amount so paid would be mapped against the selected order and demand amount would be reduced in the balance liability the aforesaid register. The said amount deposited by the taxpayer will be adjusted against the amount of pre-deposit required to be deposited at the time of filing appeal before the Appellate Tribunal. 5. The tax payer also needs to file an undertaking/declaration with the jurisdictional proper officer that he will file appeal against the said order of the appellate authority before the Appellate Tribunal, as and when it comes into operation, within the timelines mentioned in section 112 of the CGST Act read with Central G....
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....18-19 GSTR - 3B OFF SET MONTH GSTR - 3B OFF ITC ELIGIBLE ITC TAKEN IGST CGST SGST IGST CGST SGST APRIL NILL NILL NILL NILL NILL NILL MAY NILL 8,12,936.00 8,12,936.00 NILL 8,12,936.00 8,12,936.00 JUNE NILL 3,09,979.00 3,09,979.00 NILL 3,09,979.00 3,09,979.00 JULY NILL 3,47,757.00 3,47,757.00 NILL 3,47,757.00 3,47,757.00 AUGUST NILL 4,14,207.00 4,14,207.00 NILL 46,02,300.00 46,02,300.00 SEPTEMBER NILL 2,29,449.00 2,29,449.00 NILL NILL NILL OCTOBER NILL 3,30,743.00 3,30,743.00 NILL 3,60,619.00 3,60,619.00 NOVEMBER NILI 4,59,479.00 4,59,479.00 NILL 4,59,479.00 4,59,479.00 (39,88,519.00) (39,88,519.00) DECEMBER NILL 2,10,090.00 2,10,090.00 NILL 2,10,090.00 2,10,090.00 JANUARY NILL 4,69,856.00 4,69,856....