2026 (4) TMI 1329

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.... for the Respondent. 3. The Petitioner is before this Court long after the Impugned Order was passed on 01.04.2025. By the said Impugned Order, a part of the proposal in the Show Cause Notice dated 03.11.2023 issued under Form GST DRC-01 has been confirmed on the following three defects, as extracted below :- "Defect No.1 Input Tax Credit Mismatch (GSTR 3B Vs 2B) / 2022-2023 PARTICULARS IGST ITC CGST ITC SGST ITC ITC as per GSTR3B 4,30,062.03 24,00,397.06 24,00,397.06 ITC as per GSTR2B 4,30,062.03 17,04,948.65 17,04,948.65 ITC MISMATCH (GSTR3B - GSTR2B) 0 6,95,448.41 6,95,448.41 Therefore the tax payer has directed to pay the such input tax credit IGST of Rs. 0 + ....

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....t Integrated Tax (Rs.) Central Tax (Rs.) State/UT tax (Rs.) Cess (Rs.) 33AABCR6747B1ZN RELIANCE GENERAL INSURANCE COMPANY LIMTIED 1 3501 0 315 315 0 33AAYFM4567A1Z3 MANTRA GOLD COATINGS 2 33304 0 1998 1998 0 33AELFS0735H1Z2 SRI SHAKTHIVEL MOTORS AND TOOLS 1 36622 0 2676 2676 0 33AJVPM5266G1ZS SRI KANNAN BATTERY HOUSE 3 15469 0 2166 2166 0 33AMQPB9463J1ZO RASNA TYRES ALLOYS 1 2656 0 372 372 0         Total 7527 7527   Whereas, it is pertinent to note that such input tax credit is restricted under section 16(1), as those have not been used in the course or....

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....ity, but not the liability. 4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017, against the impugned order has already been expired. The present Writ Petition has been filed only on 18.03.2026. 5. As a matter of fact, Section 74 of the respective GST Enactments, contemplates an inbuilt amensty insofar as the penalty is concerned:- Section 74(5) the Petitioner can discharge the tax liability by paying tax, interest thereon and 15% of penalty on his own assess of payment. Section 74(8) the aforesaid penalty increases to 25% provided such amount penalty is paid within 30 days from the date of notice. Section 74(11) Even after the Assessment Order was passed....