TaxTMI 
TaxTMI 
2026 (9) TMI 1195
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....iled impugned show-cause notices and Orders-in-original issued under section 74 of the Central Goods and Services Tax (CGST) Act, 2017 (for short "the CGST Act"). 2. Learned Senior Advocate Mr. Joshi, while pointing out the impugned show-cause notices and Orders-in-original, has submitted that the adjudicating authority has failed to derive its conclusion on the material supplied by the petitioner, pursuant to the show-cause notices, by observing that the data mentioned in the e-way bills for the Financial Year 2018-19 is difficult to understand as no mechanism is provided. He has further submitted that the petitioner has supplied all the details, which are incorporated in paragraph No.15.3 of the impugned Orders-in-original however, the....
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....the very same Audit Query, the show-cause notices for alleged wrongful availment of the Input Tax Credit has been issued invoking the provision of section 74 of the CGST Act. It is also contended that the power has been exercised in the extended period of five years as provided under Explanation 2 to section 74 of the CGST Act however, there is no suppression by the petitioner, and it is the only aspect regarding the detailed scrutiny and analysis of the e-way bills and the invoices which were supplied to the adjudicating authority. 5. It is further submitted by the learned Senior Advocate that the petitioner was never called upon to supply additional invoices or e-way bills, and an exorbitant demand of Rs. 4,57,61,572/- (in SCA No.1344/....
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....pinion that the matter requires consideration. 8. Prima facie, we are of the opinion that the impugned Orders-in-original depict the inability of the adjudicating authority in closely analyzing the details of delivery channels, corresponding e-way bills, invoices, etc., as he himself has expressed his inability to undertake such exercise, as there is no mechanism to understand this. In paragraph No. 15.11 of the Orders-in-original, while examining the invoices, which are submitted in MS Excel format by the petitioner, it is recorded that "on analysis of this data, containing more than 2,000 entries for Financial Year 2018-19 alone, it is not possible to ascertain as to which particular invoices were affected by this error and subsequentl....