9911796707
TMI Blog2024 (8) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie covered by the proposals in Clause 114 146 of the Finance (No.2) Bill, 2024 (Bill No.55 of 2024). It would require a detailed consideration. The impugned order to that extent is set aside and the case is remitted back to the third respondent to pass fresh order duly considering the proposals in the recommendation of the GST Council in its 53rd Meeting held on 22.06.2024 and the proposals in Clause 114 146 of the Finance (No.2) Bill, 2024 (Bill No.55 of 2024). As far as the balance amount of Rs. 33,76,222/- out of the confirmed demand of Rs. 57,12,114/- is concerned, a liberty is given to the petitioner to file a statutory appeal, within a period of thirty (30) days from today. Petition disposed off. - Hon'ble Mr. Justice C. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 and remanded the case back to the third respondent to pass a fresh order, with the following observations:- 5. Though very many grounds have been urged on either side, the order impugned in this writ petition has to be quashed on the simple ground that no personal hearing was granted. The learned counsel appearing for the petitioner drew my attention to Section 75(4) of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 which states that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 6. I carefully went through the contents of the notice dated 29.10.2019 issued by the third respondent. Nowhere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has culminated in the impugned order passed on 11.08.2021 under Rule 142(7) of the TNGST Rules, 2017 in Form DRC 08. 7. It is noticed that when the petitioner has appeared for personal hearing on 28.07.2021, the petitioner has filed the purchase list, sales list and objection letter. The third respondent after considering the objections of the petitioner, has taken into consideration of the purchase turnover and sales turnover under the GST Regime w.e.f. 01.07.2017 and has finally arrived at the following calculation:- Table No.3 Defect No. Defect Turnover (Rs.) Reversal of ITC (Rs.) Tax Due (Rs.) IGST CGST SGST CGST SGST 1 Inward Supply Omission 1,94,496 Nil Nil Nil 17,505 17,505 2 Outward Supply Omission 168,60,232 Nil Nil Nil 14,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es or both pertaining to the Financial Years 2017- 18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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