9911796707
TMI Blog2024 (8) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice and personal hearing with respect to imposition of interest and the penalty, which the petitioner claims that they are not liable to pay. Even otherwise, as per the decision taken in the 53rd GST Council Meeting, the time is extended upto 31st March 2025. By applying the proposed amendment to Section 128(A) of the Act, the petitioner is not liable to pay any amount, since the enough amount is available in the ITC. The order impugned herein is set aside and the matter is remanded to the respondent in respect of the assessment years 2017-2018 for fresh consideration. In view of the setting aside of the order dated 19.07.2021, the consequential final notice dated 05.05.2023 is also set-aside - Petition disposed off by way of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the impugned order dated 19.07.2021, the respondent issued the impugned recovery notice dated 05.05.2023 for the assessment year 2017-2018, demanding the payment of Rs. 74,27,921/- without giving the break up of the disputed tax, disputed penalty and disputed interest and without acknowledging the fact that the tax amount of Rs. 26,01,911/- has already been paid by the petitioner. Hence, she sought appropriate order from this Court for affording an opportunity to the petitioner to present the case by filing a suitable reply and participate in the proceedings. 5. Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate appearing for the respondent, fairly submitted that though an ex-parte order was passed by the respondent, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty, which the petitioner claims that they are not liable to pay. Even otherwise, as per the decision taken in the 53rd GST Council Meeting, the time is extended upto 31st March 2025. By applying the proposed amendment to Section 128(A) of the Act, the petitioner is not liable to pay any amount, since the enough amount is available in the ITC. 10. Considering the entire conspectus of the matter, this Court is inclined to set aside the impugned order dated 19.07.2021 passed by the respondent, with the following directions:- (i) The order impugned herein is set aside and the matter is remanded to the respondent in respect of the assessment years 2017-2018 for fresh consideration. In view of the setting aside of the order dated 19.07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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