9911796707
TMI Blog2024 (6) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... MISSIONER OF STATE TAX - GST - 2024 (6) TMI 340 - GAUHATI HIGH COURT - TMI - GAUHATI HIGH COURT - HC - Dated:- 3-6-2024 - WP(C)/2849/2024 - - - GST - Extension of limitation for assessment u/s 74 or issuing SCN. Notification No. 09/2023 issued by the authorities of CGST dated 31.03.2023 - during the currency of the writ petition, the interim orders was issued - order issued by the respondent auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 28.1 I confirm the demand of ineligible Input Tax Credit (ITC) amounting to Rs.5,70,29,140/- (Rupees Five Crore Seventy Lakh Twenty Nine Thousand One Hundred Forty only) in terms of Section 73(9) of the CGST Act, 2017/Assam GST Act, 2017 read with Section 20 of the IGST Act, 2017 as discussed in Para 22.1 and Para 22.2 supra; 28.2 I confirm the proposal for realisation of interest on the confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d GST amounting to Rs.2,19,48,544/- (Rupees Two Crore Nineteen Lakh Forty Eight Thousand Five Hundred Forty Four only) [CGST-Rs.1,09,74,272/- and SGST-Rs.1,09,74,272], in terms of Section 73(9) of the CGST Act, 2017/Assam GST Act, 2017 as discussed in Para 24.1 to Para 24.3 supra; 28.6 I confirm the proposal for realisation of interest on the confirmed amount of Rs.2,19,48,544/- (Rupees Two Crore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner submits that for the same assessment year the State authorities have also issued an order under Section 73 of the Act, which is dated 08.12.2023. Under such circumstance, the authorities could not have issued the show-cause notice and passed the impugned order dated 15.12.2023 and he, therefore submits that the order be set aside and during the currency of the writ petition, the interi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r instructions and file necessary affidavit, if any. In the meantime, till the next returnable date, no coercive action initiated against the writ petitioner. 8. Accordingly, matter is listed again on 12.06.2024 along with WP(C) No. 1229/2024. 9. Issue Notice Returnable by 12.06.2024. 8. Since the learned counsels have already entered appearances on behalf of the respondents, Notices waived, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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