2025 (5) TMI 303

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....ndent : A.S.G.I.,Nimai Dass (A.C.S.C.), Ankur Agarwal (S.C.), Gopal Verma, Krishna Agarawal ORDER 1. It is submitted by learned counsel for the petitioner that in the year 2018, inspection under Section 67 of the SGST/CGST Act, 2017 ('the Act') was conducted by the State Tax Officers, wherein the process of manufacture of all the products was checked and no demand/case was made regar....

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....f Rs. 16,85,71,332/- along with interest and penalty on the ground that the petitioner had wilfully suppressed its final product snack food, namely, extruded or expanded products savoury or salted under tariff item 2106 90 99 of Schedule II rather than tariff item 1905 90 30 and was paying reduced GST @ 12% rather than 18%. 4. The petitioner filed detailed reply, however, the demand was confirm....

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....od, which clearly suggests that there doesn't exist a case of any kind of suppression on part of the petitioner to as to invoke Section 74 of the Act. 6. Further submissions were made that several pleas, raised by the petitioner in reply to the show cause notice, have not at all been considered and the order impugned has been passed by replicating the show cause notice and therefore, the sa....

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....sides the fact that for a totally unsustainable demand, petitioner would be required to pay huge pre-deposit. Reference was made to orders passed by Karnataka High Court in ITC Ltd. Vs. Union of India : Writ Petition No. 19526 of 2024, wherein noticing the similar issue raised, further proceedings pursuant to the show cause notice itself have been stayed. 9. Having considered the submissions ma....