9911796707
TMI Blog2021 (12) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... ner during the course when the officers of the respondent visited the premises of the petitioner and investigated - It is the case of the petitioner that the amount was paid under coercion - Wrong availment of Input Tax Credit - HELD THAT:- The amount paid by the petitioner are only deposits pending proper adjudication under Section 73 / 74 of the CGST Act, 2017. It appears that the amounts were c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. It appears that the amounts were collected from the petitioner during March 2021, at the time when summons were also issued to the petitioner, Mahazar was drawn and seizure memo was also issued to the petitioner on the same date. The petitioner also appears to have sent a representation on 01.04.2021. 6.There is no merits in this Writ Petition at this stage. The amount paid by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Sections 73 / 74 of CGST Act, 2017, the respondent shall clearly spell out the reasons and give details of the Relied Upon Documents based on which the demand is proposed to be made against the petitioner and why the amount already paid by the petitioner should not be appropriated. The entire exercise may be completed by the respondent preferrably within a period of twelve months from the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
