2025 (2) TMI 1261

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....50, 65, 73 of the RGST Act, 2017 R/w the CGST Act, 2017 and IGST Act, 2017 and RGST/CGST/IGST Rules as well as the impugned order dated 5-8-2024, which has been passed while taking into consideration the Sections 74, 9, 50 of RGST Act, 2017 & CGST Act, 2017 & Section 5, 20 of IGST Act, 2017, has a remedy in appeal. 2. It is further submitted that the petitioner-firm is ready to file an appeal and it shall be satisfied if, upon filing of the appeal, the respondents shall consider the same keeping into consideration the Circular dated 17-6-2021 bearing No. 150/06/2021-GST and the Audit Reports dated 19-6-2023 bearing No. 09/DC-12/GST AUDIT/2022-23/No. 339/40, and dated 28-6-2024 bearing No. DCCT(Audit)-1/2024-25 passed by the State of Guja....

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....ort dated 28-6-2024 passed by the State of Karnataka, on which Learned Counsel for the petitioner-firm has placed reliance, reads as under :- "Observation No. 08 : Other ITC related information : On verification of GSTR-9/9C filed by the Auditee, it is observed that, the Auditee has Declared ITC of Rs. 6,22,33,070=00 under each SGST and CGST as ITC available but Ineligible at Column No. 8(F) of the Form GSTR-9 but the Auditee has not produced any Documentary Evidences regarding Ineligible ITC as listed in the Annual Statement filed in Form GSTR-9. The Auditee has failed to declare the corresponding Outward Supply with respect to Inward Supplies regarding ITC reversed. Hence, the Auditee is hereby informed to produce docume....

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....Rs. 6,22,33,070/- & SGST of Rs. 6,22,33,070/- considering no service been rendered by SPV to NHAI. To support the above stand, similar view has been expressed by the Chairman, Central Board of Indirect Taxes and Customs (CBIC) vide letter F. No. CBIC-190354/77/2021-TO(TRU-II)-CBEC, dated 28-6-2021, addressed to the Secretary, Ministry of Road Transport & Highways (Government of India). Conclusion : The reply filed by the Tax Payer is perused and verified the related documents. The contentions of the Auditee are acceptable and hence, further proceedings are dropped." 5. Learned AAG assures this Court that if an appeal is brought by the petitioner-firm, the same shall be considered strictly in accordance with law while ke....