TaxTMI 
TaxTMI 
2025 (6) TMI 349
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.... been filed by the Petitioner-M/s Lala Shivnath Rai Sumerchand Confectioner Private Limited, inter alia, challenging the Show Cause Notice dated 05th August, 2025 (hereinafter, 'SCN') and Order-in-Original bearing no. 314/CGST WEST/GST/SKG/ADC/2024-25 dated 05th February, 2025 (hereinafter, 'impugned order') for the Financial Year 2017-18. Vide the said order, the following demands have been raised:- "(i) I confirm the demand of ineligible input tax credit amounting to Rs 11,47,55,615/-(Rupees Eleven Crores forty-seven lakh fifty five thousand six hundred fifteen only) used for discharging outward tax liability for the financial year 2017-18 to 2022-23 in contravention to Notification No. 46/2017 Central Tax (Rate) dated 15.11.2017 from t....
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....f Rs. 25,000/- for CGST & Rs. 25.000/- for SGST on the Noticee under Section-125 of CGST & DGST Act, 2017 read with Section-20 of IGST Act, 2017. I order to recover the same from the Noticee. (viii) I refrain to impose any penalty under Section-122 in view of the provisions of Section 75 (13) of 125 of CGST & DGST Act, 2017 read with Section-20 of IGST Act,2017 as penalty under Section-74 of CGST & DGST Act, 2017. 54. The noticees are hereby informed that in terms of the Section 74 (11) of the CGST Act, 2017 read with State GST Act, 2017, Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent of such tax within thir....
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....al Tax (Rate) dated 15.11.2017 from the Noticee, under the provisions of Section 74 (1) of CGST Act, 2017 read with the SGST Act 2017 &IGST Act, 2017. I order to recover the same from the Noticee. (ii) I confirm the demand of Short Payment of Rs. 17,13,756/- over the years from 2017-18 to 2022-23 from the Noticee, under section 74 (1) of CGST Act 2017 read with SGST Act,2017 & Section-20 of IGST Act 2017. I order to recover the same from the Noticee. (iii) I confirm the demand of Rs. 14,94,27,762/-of ineligible 1TC as discussed in Para No. 16 of this order, under section 74 (1) of CGST Act 2017 read with SGST Act, 2017 or Section-20 of IGST Act,2017. I order to recover the same From the Noticee. (iv) I confirm the amount of Rs. 31,....