2025 (4) TMI 1159

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....on has been filed. 2. The short point that falls for consideration in the present writ petition is whether respondents in the show cause dated 29th December, 2023 under serial no.3 having indicated that the ITC found reversible in proportion to exempt supply of Rs.14,07,127.84, concerning IGST and Rs.3,08617.56 for CGST and SGST each, whether the proper officer could have concluded that the petitioners were liable to tax on the assessable value of the outward supply on inward receipt of taxable goods, received from Narmada Gelatines Ltd. (Kolkata) and Alivira Animal Health Limited, since the aforesaid determination and fastening of liability on the petitioners on the basis of the assessable value of the outward supply on inward receipt o....

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....on No. 5470: 2002 bearing HSN 2835". But in your inward invoices neither the name of the goods and HSN did match, nor there is mentioned the IS specification No. 5470: 2002. As description of goods did not match with HSN and IS specification is not mentioned, so it is not accepted that Dicalcium Phosphate (DCP) is an exempted goods, rather it is accepted as a taxable goods, taxable @ 12% as fixed by the GST Council on 18.05.2017. You are therefore liable to pay tax on all outward supplies of Dicalcium Phosphate (DCP) as received from NARMADA GELATINES LTD. (KOLKATA). In absence of proper documents and as found in the GST Back Office that you have no additional place of business/warehouse, so it is accepted that out of inward supply of Rs. 2....

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.... your assessable value of outward supply on inward receipt of taxable goods from Alivira Animal Health Limited is determined at Rs.2770329.00. You are liable to pay tax @12% on this Rs. 2770329.00 along with applicable interest. Further as per your supply details as found in the Records you have supplied goods bearing HSN 2306 by charging tax @0% on it. But under the GST Acts, goods with HSN 2306 is taxable @5%. Now, as per E-waybill data Assessable value of Outward supply is Rs.1,69,76,970.00, whereas you have disclosed taxable outward supply in Form GSTR 1 as Rs.1,41,94,866.00, thereby made short disclosure of outward supply of taxable goods worth Rs.27,82,104.00. It is therefore accepted that this anomaly arose due to supply of ....