2025 (11) TMI 1533

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....>JUSTICE PRATHIBA M. SINGH AND JUSTICE SHAIL JAIN For the Petitioner Through: Mr. A.K. Babbar, Ms. Ishmat Kaur, Advs. For the Respondents Through: Mr. Akshay Amritanshu, Senior Standing Counsel, Ms. Drishti Rawal, Adv., Mr. Abhay Nair, Adv., Mr. Mayur Goyal, Adv., Mr. Sarthak Srivastava, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The Petitioner in the present petitions i.e. A and T Security Services Pvt. Ltd. is engaged in the business of supply of Security Services and has a Goods and Services Tax Registration No. 07AAECA1356L1ZO. 3. An inspection was stated to be conducted at the Petitioner's premises on 18th March, 2019 where the premises was found to be locked. This led to s....

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....ned jurisdictional officer that all the pending GST returns/pending tax liabilities would be filed within one month from restoration of GST registration. Further, it is desired from the appellant that GST returns would be filed within the stipulated time period in future. Accordingly, the present appeal is hereby disposed of, in terms of Section 107(12) of CGST Act, 2017." 7. As can be seen from the above order dated 27th August, 2021, the Petitioner was to file all the pending GST returns and pay all the pending tax liabilities. According to the Petitioner, the Petitioner thereafter paid a total sum of Rs. 2,01,20,299/- and thus, the GST Registration of the Petitioner was also restored. 8. Subsequently, a further show cause ....

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....bid. 3. 273/GST/DL- Appeal-II/2024- 25 Sh. Vivek Kumar, Director of M/s. A&T Security Services Pvt. Ltd. (here-in-after also referred to as the 'appellant no. 3') Penalties of Rs. 2,01,20,299/- & Rs. 25000/- imposed under Section 122(1A) & Section 122(3) respectively of the Act ibid. 4. 275/GST/DL- Appeal-II/2024- 25 Sh. Rajesh Kumar Sharma, Director of M/s. A&T Security Services Pvt. Ltd. (here-in- after also referred to as the 'appellant no. 4') Penalties of Rs. 2,01,20,299/- & Rs. 25000/- imposed under Penalties of Rs. 2,01,20,299/- Section 122(1A) & Section 122(3) respectively of the Act ibid. 10. According to Mr. A.K. Babbar, ld. Counsel for the Petitioner, in the parallel proceedings relating....

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....al itself. 15. The GST Appellate Tribunal shall duly consider the documents that have also been produced before this Court to show that prima facie, approximately Rs. 2,01,20,299/- have already been deposited by the Petitioner prior to issuance of the show cause notice dated 31st July, 2024. 16. Thus, in terms of Section 73 of the Central Goods and Service Tax Act, 2017, the penalty raised against directors of the Petitioner concern may not sustain. Moreover, even the penalty against the Petitioner company would have to be reconsidered in view of the earlier payments which have been made. Needless to act, if the said payments do not relate to the present allegations which have been raised, then the same would also be liable to be cons....