2024 (6) TMI 744 - HC - GST

Correctness of impugned order - the impugned order, which preceded the impugned SCN, issued in the wrong name though with the correct GSTIN of the petitioner herein namely, Srinivasan Charitable and Educational Trust - HELD THAT - The Court is of the view that a liberty can be given to the petitioner to file statutory appeal before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order, subject to the petitioner depositing mandatory 10% of the disputed tax within such period. Subject to such compliance, the petitioner s appeal shall be entertained by the Appellate Commissioner under Section 107 of the GST Act, 2017 and disposed of on merits and in accordance with law, within a period of three months thereafter. Needless to state, the petitioner shall also be heard. The petition is disposed off.

Summary

Issues Involved: Challenge to impugned order in Original No.05/2023-GST dated 29.08.2023 u/s 73(1) of the CGST Act, 2017, interest u/s 50(3) of the CGST Act, 2017, penalty u/s 73(9) of the CGST Act, 2017/Tamil Nadu GST Act, 2017 read with Section 122 of CGST Act, 2017/Tamil Nadu GST Act, 2017.

Impugned Order Details:
- The respondent confirmed demand amount of Rs. 27,66,596/- as ineligible input tax credit due to mismatch between GSTR-3B and GSTR-2A returns u/s 73(1) of the CGST Act, 2017.
- Interest at 18% per annum was imposed on the confirmed amount u/s 50(3) of the CGST Act, 2017.
- A penalty of Rs. 2,76,660/- was levied u/s 73(9) of the CGST Act, 2017/Tamil Nadu GST Act, 2017 read with Section 122 of CGST Act, 2017/Tamil Nadu GST Act, 2017.

Petitioner's Challenge:
- The challenge to the impugned order was based on it being issued in the wrong name of M/s.Dhanalakshmi Srinivasan Charitable and Educational Trust instead of Srinivasan Charitable and Educational Trust.
- The petitioner raised this issue in a reply to the show cause notice and during a personal hearing with the respondent.
- The petitioner claimed the impugned order was unnoticed on the GST common portal until they received a threat from the respondent to pay the amount.

Court's Decision:
- The Court allowed the petitioner to file a statutory appeal before the Appellate Commissioner within 30 days from receiving a copy of the order, upon depositing 10% of the disputed tax.
- The appeal would be entertained under Section 107 of the GST Act, 2017 and decided on merits within three months, with the petitioner being heard.
- The Writ Petition was disposed of with the above directions, and no costs were awarded.

Conclusion:
The Court granted the petitioner the opportunity to appeal the impugned order before the Appellate Commissioner, provided they comply with the deposit requirement, ensuring a fair hearing and decision within a specified timeframe.