2025 (9) TMI 1692

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....n filed, inter alia, challenging the impugned order dated 31st January, 2025 passed by the Additional Commissioner, Central Goods & Service Tax, Delhi East. Vide the impugned order the demand of Rs. 20,14,98,627/- along with interest and penalty of equivalent amount has been confirmed. Further, the Input Tax Credit (hereinafter "ITC") to the tune of Rs. 29,33,217/- that had been reversed, has been appropriated. 3. It is stated by the Petitioner that it is engaged in the business of export of Ayurvedic cosmetic goods. The background of the case giving rise to the present petition is that sometime in 2022, an audit of the Petitioner was conducted by the CGST Department for the period 2017-18 to 2021-22, on the basis of the documents submit....

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....ioner neither discharged its liabilities in respect of any of the objections raised, nor filed its reply to the communication dated 31st January, 2024, the final findings were communicated to the Petitioner in FORM GST ADT-02 on 14th May, 2024. Thereafter, it is alleged that the Petitioner still did not submit any reply or discharge the liabilities raised against it. Further, on 29th May, 2024 a pre-show cause notice consultation vide DRC-01A the CGST Department was issued to the Petitioner the informing the tax, interest and penalty payable by it. A reply was filed by the Petitioner on 3rd June, 2024 along with relevant documets, which was found to be untenable by the CGST Department. 5. Accordingly, the Show Cause Notice dated 16th Jul....

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....GSTIN: 07AADCT5543R1ZP) under Section 74 of the CGST Act, 2017 and the corresponding provisions of the DSGST Act, 2017 and IGST Act, 2017 on the amount as mentioned in (ii); (v). I appropriate the ITC already reversed amounting to Rs. 29,33,217/- vide DRC no. D10701240000817 dated 02.01.2024, D10712220256300 dated 31.12.2022, D10701240000827 dated 02.01.2024 and D10712220256322 dated 31.12.2022 against demand confirmed at as per point (ii) above," 6. In addition, breakup of the tax demanded in respect of the various objections of the CGST Department is relevant and the same is as under: Sr. No. Description GST (in Rs.) 1. Reversal of excess ITC claim 42,31,521/- 2. Non-payment of Tax under Reverse Charge ....