9911796707
TMI Blog2024 (7) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification issued under Section 168A of the GST Act, 2017 - HELD THAT:- Considering the issues involved, let Notice be issued returnable by 4 (four) weeks. Since, the learned Standing Counsel has entered appearance on behalf of the respondents, notices waived, however, extra copies of the writ petition be furnished within a period of 1 (one) week from today - Let this matter also be listed al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lization of interest on GST amounting Rs.83,90,806/- (Rupees Eighty Three Lakhs Ninety Thousand Eight Hundred Six only) (IGST=Rs.46,931/-, CGST=Rs.41,71,937.5/-, SGST=Rs.41,71,937.5/-) at the rates applicable in terms of Section 50 of the Central Goods and Services Tax, 2017. 3. Penalty of Rs.8,39,080/- (Rupees Eight Lakhs Thirty Nine Thousand Eighty only) in terms of Section 73(9) of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in compliance of the provisions of the Act. 5. The learned counsel for the petitioner has further referred to a press note of the recommendations of the 53rd GST Council Meeting to submit that the time limit to avail Input Tax Credit with regard to any invoice or debit note under Section 16(4) of CGST Act, through any GSTR 3B return filed upto 30.11.2021 for the financial year 2017-18, 2018-19, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umalakonda Plywoods Vs the Assistant Commissioner-State Tax, Anantapur Circle -1- 2023 (7) TMI 1226 in similar matters had held the withdrawal or denial of ITC benefits cannot be challenged on the ground of violation of the Constitutional provisions and therefore, there is no infirmity in the order passed by the Assistant Commissioner, which is impugned in the present writ petition. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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