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TMI Blog2023 (4) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... this case since no case has been made out in the show cause notice as well as in the impugned orders which are under challenge and the same are liable to be set aside and quashed. Accordingly, the impugned order dated 06.01.2021, passed by the respondent no.3 as well as the order dated 30.03.2022, passed by the respondent no.2 are hereby set aside and quashed - The matter is remanded back to the respondents authority concerned to decide afresh. - WP (C) 507 OF 2022 - - - Dated:- 4-4-2023 - HON BLE THE CHIEF JUSTICE (ACTING) HON BLE MR.JUSTICE ARINDAM LODH For the Petitioner(s) : Mr. H. Sarkar, Advocate. For the Respondent (s) : Mr. D. Bhattacharya, G.A. Mr. K. De, Addl. G.A. Mr. P.Datta, Advocate. Mr. B. Majumder, DySGI. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reconciliation statement that was showing unclaimed ITC and there was no mala fide intention behind this. Soon after the matter came to the knowledge of the petitioner, he reconciled purchase record on the basis of inward supply invoices and reversed the excess claim of ITC before issuance of Notice by GST Department and the petitioner further averred that at the time of reversal of ITC of Rs.47,36,977.00 the same was posted in the outward GST liability in the month of January,2020 and that was discharged utilizing available ITC in the ledger. Mr. Sarkar, learned counsel appearing for the petitioner contended that the respondent no.3 passed the order under Section 74 of the CGST Act, 2017 does not rely in this case and against that order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him, he did not reverse such amount on his own before any communication from departmental officer, the departmental officer initiate the investigation proceeding in section 74 of the CGST Act,2017 and also though the above said letter, the departmental officer asked him to reverse such Input tax credit with due interest under section 50 of the CGST Act, 2017 and penalty at the rate 15% under Section 74 of the CGST Act,2017. Having considered the facts and circumstances of the case of the petitioner and the submission put forwarded by learned counsel of the respondents, this court finds a clear contradiction in between the two orders i.e. the order dated 06.01.2021 passed by the respondent no.3, the adjudicating authority and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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