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TMI Blog2024 (7) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... terest in case it has made a bona fide mistake in making payments of IGST and not CGST and SGST. This petition is disposed of with the direction to the petitioner to approach the appellate authority under Section 107 within two weeks from today along with an application for interim relief. If such an application is filed along with the appeal, the same shall be considered by the appellate authority within two weeks of filing of the appeal and an appropriate reasoned and speaking order shall be passed thereon. - Hon'ble Mrs. Sangeeta Chandra And Hon'ble Shree Prakash Singh JJ. For the Petitioner : Anupam Mishra For the Respondent : C.S.C.,A.S.G.I. ORDER 1. Heard learned counsel for the parties and perused the record. 2. This petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wan, MP Nagar Bhopal (MP) and it is primarily engaged in supply of manpower services to various Government and non- Government Corporations from its registered office in the State of M.P. After the Goods and Services Tax Act was passed by the Parliament, the petitioner was also one of the highest tax payers and a certificate of appreciation was given to it in 2019-2022 on 27/28.12.2022. The respondent no.2 (UP GST Officer) inspected the settled office of the petitioner maintained by it at Lucknow, Ghaziabad and Varanasi and came to the conclusion that the petitioner was engaged in the supply of manpower services in the State of U.P. and he has not paid State GST. The respondent no.2 issued a show cause notice to the petitioner on 13.9.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me cannot be demanded on the same transaction. The respondent no.2 disregarding petitioner's reply has passed the impugned order on 10.06.2024 seeking to levy and collect Goods and Services Tax on the same transaction twice along with interest and penalty. 8. The counsel appearing on behalf of State - respondents on the basis of instructions has stated that there is a preliminary objection regarding maintainability of the petition as petitioner has a remedy under Section 107 of the GST Act. He has also pointed out from the contents of the order dated 10.06.2024 that the petitioner realized his mistake of getting itself registered under IGST and making the payments under IGST since 2019 and, therefore, got itself registered in year 2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o weeks from today along with an application for interim relief. If such an application is filed along with the appeal, the same shall be considered by the appellate authority within two weeks of filing of the appeal and an appropriate reasoned and speaking order shall be passed thereon. For a period of four weeks or till such a decision is taken by the appellate authority, the recovery in pursuance of the impugned order dated 10.6.2024 shall remain stayed. It is clarified that this Court has intervened at this stage only because it is of the opinion that IGST has already been paid by the petitioner and there has been no revenue loss. The dispute is with regard to the apportionment and also with regard to demand of penalty on delayed paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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