2026 (7) TMI 977

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....tive GST Enactments. 2. By a Common Order today in W.P.No.2142 of 2026 [Turbo Energy Private Limited], W.P.Nos.35967, 35970, 35974 and 35976 of 2024 [Fastenex Private Limited] and W.P.Nos.14487, 14492 and 14500 of 2025 [Ispahani Estates Private Limited], a detailed order has been passed insofar as the invocation of extended period of limitation under Section 74 of the respective GST Enactments. 3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 28.12.2023 passed for the Tax Period 2017-2018 wherein, the proposal in the Show Cause Notice in GST DRC-01 dated 16.10.2023 under Section 74 of the respective GST Enactments has been confirmed against the Petitioner. 4. A reading of the impugned Asse....

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....o reasons mentioned below. Kindly consider the same and do the needful. * As we have reported the sales from April to June 2017 in VAT and from July 2017 to March in GST. So we have reported only GST sale in GSTR-9 and in GSTR-9C. We have reported the total sales for the year 2017-2018 as per Financials which includes VAT Sale. So consider the below Reconciliation and consider the case closed. * Our Financial P/L includes Karnataka & Tamil Nadu State VAT Sales and GST Sales. So we should deduct the Karnataka State VAT and GST Sales to get Tamil Nadu State Sales. So we are hereby attaching our Turnover Reconciliation for your reference. We have split the sales State wise and tailed to the signed financials for the Financial....

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....t the threshold for invoking the extended period of limitation under Section 74 of the respective GST Enactments is much lower compared to the earlier Indirect Tax Legislations. 9. As far as the admitted liability towards the excess Input Tax Credit availed by the Petitioner for the Tax Period on 01.12.2023 is concerned, the Petitioner ought to have also paid the interest under Section 50 of the respective GST Enactments as also penalty. 10. Since the Petitioner has not paid penalty as per Section 74 of the respective GST Enactments either before the Show Cause Notice on its own ascertainment or thereafter after the issuance of a Show Cause Notice or after the impugned Assessment Order, the impugned Assessment Order imposing penalty o....