2025 (11) TMI 663

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....h May, 2024 (hereinafter, 'the impugned SCN') raising a demand of Rs. 53,46,391/- for the financial year 2019-2020 in the following terms: Sr.No. Tax Rate (%) Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 1 0 0.00 APR 2019 MAR 2020 SGST NA 9,20,941.00 7,67,535.00 92,094.00 0.00 0.00 17,80,570.00 2 0 0.00 APR 2019 MAR 2020 CGST NA 9,20,941.00 7,67,535.00 92,094.00 0.00 0.00 17,80,570.00 3 0 0.00 APR 2019 MAR 2020 IGST Other Territory 9,23,362.00 7,69,553.00 92,336.00 0.00 0.0....

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....his regard." 5. The petitioner had then submitted a detailed reply dated 14th September, 2021, along with the requisite documents. After perusing the same, the matter was closed on 26th April, 2023 by FORM GST ASMT-12. The details of the said 'Order of acceptance of reply against the notice issued under section 61', dated 26th April, 2023 is as under: "The reply filed by the dealer seems to be satisfactory and the dealer has submitted documents." 6. The grievance raised by the Petitioner presently is that on the same grounds as the above notice, DRC-01 has been again issued on 29th May, 2024 in respect to the same very transactions and the impugned order was then passed. 7. Ld. Counsel for the Petitioner has drawn the atte....

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....ues under section 73 or section 74 [or section 74A]. Section 73 of the Act reads as under: 73. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under sect....

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....the same demand was resurrected. On examining the impugned assessment order, I find that the confirmation of demand relates to the same assessment period and the same amounts towards SGST, CGST and IGST. The only difference is that interest and penalty has been imposed thereon to arrive at the aggregate sum indicated therein. Upon issuance of an order in Form ASMT-12 recording that no further action is required, the continuation of proceedings culminating in the impugned assessment order is undoubtedly unsustainable. 12. In the opinion of this Court, a perusal of Section 61 of the Act would show that the scheme of the said provision is that whenever any discrepancies are found by the proper officer, a notice can be issued to the tax paye....