9911796707
TMI Blog2024 (2) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 25-1-2024 - WP(C)/371/2024 - - - GST - Wrongful availment and utilization of CENVAT Credit - HELD THAT:- Having regard to the materials on record, the two Show Cause Notices and the provisions contained in sub-clause [b] of sub-section [2] of Section 6 of the CGST Act, 2017/SGST Act, 2017, the respondent CGST authorities shall not proceed further in terms of the Show Cause Notice dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act, 2017, the petitioner was served a notice in Form GST DRC 01A dated 29.11.2023, stating that the petitioner had wrongly availed Input Tax Credit [ITC] for the period from June, 2018 March, 2019 amounting to Rs. 1,46,41,235/-. By the said notice in Form GST DRC 01A, the respondent no. 4 advised the petitioner to pay the said amount of Rs. 1,46,41,235/-. The said Notice was followed by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner had availed and utilized an amount of Rs. 1,46,41,235/- as Input Tax Credit wrongly. 3. Mr. Mishra, learned counsel for the petitioner has contended that once the proceedings has been initiated by the SGST authorities by the Show Cause Notice dated 01.12.2023, the CGST authorities could not have issued a Show Cause Notice on 27.12.2023 on the same subject-matter. Such an act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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