9911796707
TMI Blog2023 (10) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- From the tenor of the reply filed on behalf of the respondents, it appears that still the inquiry is going on and final adjudication as per Section 73 of the CGST Act has not been done till date. This writ petition is disposed off while directing the respondents not to insist the petitioner-company to pay the amount of Rs.5,51,49,553/-, as indicated in the impugned notices, till final adjudication is taken place under Section 73 of the CGST Act. - MR. VIJAY BISHNOI AND MR. YOGENDRA KUMAR PUROHIT, JJ. For Petitioner(s) : Mr Sharad Kothari For Respondent(s) : Mr Rajvendra Saraswat JUDGMENT 1. This writ petition is filed by petitioner-company with a prayer to grant following reliefs :- It is therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of GST on taxable supply to AVVNL asking the petitioner company to furnish details. As per the petitioner, it had submitted its response, pursuant to the summons dated 10.11.2022 along with documents containing sales reconciliation summary etc. by way of a letter dated 02.12.2022. It is also claimed that the authorized person of the petitioner-company has expressed its intention to contest the proceedings claiming that the issue involving interpretation of law. 4. Thereafter, the petitioner-company was in receipt of another communication dated 12/13.12.2022, whereby the respondents had intimated that an inquiry has been initiated against it for short payment of GST and the petitioner-company is liable to pay GST of Rs.5,51,49,55 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out adjudication under Section 73 of the CGST Act, it cannot force the petitioner to pay the amount of Rs.5,51,49,553/- claiming it as short payment of GST on taxable supply to AVVNL. 8. It is submitted that when the petitioner-company is agitating that it is entitled to pay GST at the rate of 12% only, which it has already paid, the respondents cannot pressurize the petitioner company to deposit a huge amount of more than Rs.5 crore without there being any adjudication under Section 73 of the CGST Act. 9. It is, therefore, prayed that the impugned notice demanding short payment of GST to the tune of Rs.5,51,49,553/- may kindly be set aside and the amount of Rs.40,00,000/- deposited by the petitioner by way of form GST DRC-03 dated 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has deposited the amount voluntarily under Section 73(5) of the CGST Act through DRC-03 dated 16.12.2022 and further voluntarily paid an amount of Rs.10,00,000/- vide GST DRC-03 dated 03.04.2023. 15. Learned counsel for the respondents has argued that the writ petition filed by the petitioner is liable to be dismissed as the same is prematurely filed. It is also contended that the impugned notices issued by the respondent-authorities are perfectly in accordance with law and there is no illegality in issuing the same. At the same time, learned counsel for the respondents has frankly admitted that the adjudication regarding the liability of the petitioner-company for short payment of GST on taxable supply to AVVNL for the period May, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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