2025 (11) TMI 1917

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....an For the Petitioner : Mr. P. Rajkumar For the Respondents : Mr. C. Harsharaj, Special Government Pleader ORDER The petitioner is before this Court challenging the impugned order dated 28.10.2024, passed under Section 74 of the respective GST Enactment Act. 2. The impugned order was preceded by the notice in Form DRC-01 dated 07.12.2022, issued for the tax period from April 2020 to....

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.... the following tax, interest, and penalty, as detailed below:- Details IGST CGST SGST Tax 82195 18849 18849 Interest from 28/02/2002 to 28/10/2024 - 963 days 39035 8951 8951 Penalty 82195 18849 18849 6. When the case was taken up for hearing today, the learned counsel for the petitioner submitted that the petitioner had earlier approached this Cou....

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.... is not discernible from the aforesaid Form GSTR-3B filed for the month of September 2022-2023. Even assuming such reversal was made, the petitioner ought to have paid the tax that had been earlier wrongly discharged by utilizing the aforesaid credit. In fact, there are no records to substantiate payment of the same in cash. 10. Considering the overall facts and circumstances of the case, this ....