9911796707
TMI Blog2024 (8) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... oner had filed W.P.(MD) No.9531 of 2020 challenging the order dated 03.01.2020 in Form GST DRC-07 summarizing the demand confirmed vide order dated 22.01.2019. By an order dated 22.11.2019, for the Assessment Year 2017-2018, the third respondent confirmed the demand of Rs. 66,88,378/- as detailed below:- Table No.1 Defect No. Defect Tax Due 1 Balance of Tax due to be paid as per Sales List filed Rs. 67,583/- 2 Tax due on difference of Turnover between GSTR-1 with Profit and Loss Account as per I.T. Statement Rs. 29,60,585/- 3 Tax due on difference of purchase Turnover between purchase list and Profit and Loss Account as per I.T. Statement Rs. 32,74,468/- 4 Tax Due on Income and Service Charge Deductions Rs. 3,85,742/- &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... third respondent to pass orders afresh in accordance with law. This writ petition stands allowed. No costs. Consequently, connected miscellaneous petition is closed." 5. Pursuant to the aforesaid order, the petitioner was issued with a notice dated 15.04.2021 to which the petitioner partly replied on 30.04.2021 and thereafter, another notice was issued to the petitioner on 07.06.2021 which was also replied by the petitioner on 10.06.2021. Following the same, a Notice in Form GST DRC-01A dated 01.07.2021 was issued to the petitioner, wherein, the demand that was proposed earlier was modified under the following 4 heads as detailed below:- Table No.2 Defect No. Defect Turnover (Rs.) Tax (Rs.) Penalty (Rs.) 1 Inward Supply Omissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 82 11,59,605 11,59,605 16,88,111 16,88,111 Table No.4 IGST CGST SGST TOTAL Reversal of ITC 16,682 11,59,605 11,59,605 23,35,892 * Tax Due NIL 16,88,111 16,88,111 33,76,222 ** Total 16,682 28,47,716 28,47,716 57,12,114 Penalty Due @ 100% 16,682 28,47,716 28,47,716 57,12,114 Reversal of ITC : Rs.23,35,892/- } Tax due : Rs.33,76,222/- } Rs.57,12,114/- Penalty due : Rs.57,12,114/- * Amount in Sl.No.3 to Table No.2 towards "wrong availment of Input Tax Credit" ** Sub total of the tax amount in Table No.3 8. The learned counsel for the petitioner would submit that a part of the demand relates to delayed availing of Input Tax Credit under Section 16(4) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a return under section 39,-- (i) filed upto thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of 146. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 114 been in force at all material times. 9. The demand on account of the alleged delay in availing the Input Tax Credit purportedly comes to Rs. 23,35,892/- out of Rs. 57,12,114/-. If that being so, and if the submission of the petitioner is accepted, the aforesaid Input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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