2025 (12) TMI 1373

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....mmissioner. Indubitably, the petitioners have an alternate remedy to file an appeal under Section 107 of the Central Goods Services Tax Act, 2017 (for short 'the CGST Act'), before the Commissioner of Appeals on payment of 10% of tax demanded. 2. When a specific query was raised to the learned advocate Ms. Amrita Thakore for the petitioners, as to why the petitioners have not resorted the remedy of appeal, it is contended that the impugned order is a non-speaking order and the basic ingredients of Rule 138 of the Central Goods and Services Tax Act, 2017 has not been satisfied, hence, the writ petition would be maintainable. 3. In this context, learned advocate Ms. Thakore has placed reliance on the Judgment and Order of this Court in ....

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....ineer/Demo/Exhibition, the taxpayer failed to prove the complete trail of documents and actual or ultimate delivery of goods or payment of tax, if goods sold. Therefore, the taxpayer has failed to establish their claim related to difference between tax shown in E-way bills and GSTR-3B and accordingly contravened the provisions of CGST Act, 2017 read with SGST Act, 2017, IGST Act, 2017 and rules made thereunder. 19.1 I further find that the taxpayer was required to furnish the information/documents as maintained under Section 35 of CGST Act 2017, on being asked by the CGST officer in writing as per the applicable provisions of CGST Act, 2017. But the taxpayer failed to provide the requisite information and supporting documents, whic....

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....on 35 of the CGST Act, 2017, as per the applicable provisions of CGST Act, 2017. However, the taxpayer has failed to furnish the exact details asked by the tax officer along with documents in the stipulated time and they have suppressed the facts with intention to evade tax or not/short payment of tax. This act of not furnishing details/information by the taxpayer falls under definition of Suppression as explained above and therefore attracts action in terms of Section 74(1) of CGST Act, 2017 read with corresponding Section SGST Act, 2017 & IGST Act, 2017. Further, the taxpayer is a unit registered with the GST department and working under self-removal procedure and self-assessing the goods, services and Input Tax Credit as stipulated under....

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....f Audit (Central) Ahmedabad. Therefore, in the present case, extended period of demand is invokable and the Goods and Services Tax amounting to Rs.42,25,18,221/- (IGST: 38,60,32,211/-, CGST: 1,82,43,005/- & SGST: 1,82,43,005/-)short paid by the taxpayer is liable to be recoverable under the provisions of Section 74(1) of the CGST, 2017 read with Section 20 of the IGST Act, 2017 and Corresponding Section of the SGST Act, 2017." **** 24. This order disposes off Show Cause Notice No. ABS/ADJ/CGST/03/2025- 26 Dated 14.06.2025 issued to M/s Videojet Technologies (1) Private Limited (GSTIN 24AAACW0731B1Z2) Survey No. 307 308 356 357 P, Padmavati Logistics, Vapi Dharampur Road, Taluka-Pardi, Karaya, Valsad, Gujarat, 396191. 25....