2025 (8) TMI 1054

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....16730 of 2025 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. A. Satheesh Murugan For the Respondent : Mr. N. Dilip Kumar Senior Standing Counsel ORDER The petitioner is before this Court challenging the impugned Order-in- Original No.66/AC/GST/2024, dated 17.12.2024, passed in respect of the tax period from 2017-2018 to January 2024. 2. By the impugned or....

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....ection 74(9) of CGST/TNGST Act, 2017. (ii) I appropriate an amount of Rs. 72,83,866/- (Rupees Seventy Two Lakh Eighty Three Thousand Eight Hundred and Sixty Six only), [CGST Rs. 36,41,933/- and SGST Rs. 36,41,933/-] paid vide various DRC-03s as detailed in the table under para 4.2 against the amount demanded in Sl.No.(i) above. (iii) I confirm the demand of Interest under Section....

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....3.2 of the impugned order indicates that the petitioner had, in fact, submitted a written representation and also appeared for a personal hearing. Paragraph 3.2 of the impugned order reads as under:- &#39;&#39;3.2. Further, with the change of adjudicating authority and in keeping with the principles of natural justice, one more communication was sent to them under ref No.GEXCOM/ADJN/GST/4....

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....ices only for few products; - that because of the above there was a difference in the tax payment and they have recalculated and attached a reconciliation statement with accurate figures; - that in the initial years (2017-28 to 2019-20) they have failed to claim the ITC by which a huge amount of ITC has been left unclaimed due to lack of knowledge; - that they request fo....