9911796707
TMI Blog2024 (9) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... NDO; NPM ASSOCIATES; MARKSMEN AQUATIC PRODUCTS LLP; FINLEY MARINE PRODUCTS VERSUS ADDITIONAL COMMISSIONER, TIRUNELVELI [ 2024 (7) TMI 1521 - MADRAS HIGH COURT] where it was held that ' This Court is of the view that to balance the interest of the petitioners and the Revenue, there shall be a stay of all recovery proceedings pending further orders of the Hon'ble Supreme Court. Since the impugned orders are the appealable orders in terms of Section 107 of the respective GST enactments, the petitioners are directed to file statutory appeal before the respective Appellate Commissioner under Section 107 of the respective GST enactments within a period of 30 days from the date of receipt of a copy of this order.' The Court is inclined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Goods and Service Tax: (i) I drop an amount of Rs. 73,98,204/- (Rupees Seventy Three Lakh Ninety Eight Thousand Two Hundred Four only) payable on the supply of Fish Meal being excess demand amounting to Rs. 70,52,940/- in respect of exports of fish meal and excess demand amounting to Rs. 3,45,264/- raised for the | period from October 2019 to March 2020. (ii) I confirm an amount of Rs. 8,87,53,064/- (Rupees Eight Crore Eighty Seven Lakh Fifty Three Thousand Sixty Four only) payable on the supply of Fish Meal during the period from October 2019 to September 2023, under Section 20 of the IGST Act, 2017 read with Section 73(9) of the CGST Act, 2017; (iii) I demand interest at applicable rates on the amount demanded at Sl. No. (ii) above, und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od from July, 2017 to September, 2023 under Section 74(9) of the CGST Act, 2017; (ii) I demand interest at applicable rates on the amount demanded at Sl. No. (i) above, under Section 74 of CGST Act, 2017 read with section 50 of CGST Act, 2017; and (iii I impose penalty of Rs. 29,04,756/- (Rupees Twenty Nine Lakh Four Thousand Seven Hundred Fifty Six only) under Section 74(9) of the CGST Act, 2017 read with Sec. 122(2)(b) of the CGST Act, 2017 C. In respect of Tamil Nadu Goods and Service Tax: (i) I confirm an amount of Rs. 29,04,756/- (Rupees Twenty Nine Lakh Four Thousand Seven Hundred Fifty Six only) for the period from July, 2017 to September, 2023 under Section 74(9) of the CGST Act, 2017; (ii) I demand interest at applicable rates on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Authority/the Commissioner of GST Central Excise (Appeals), Coimbatore at Madurai, within a period of 30 days from today, for which, the said Appellate Authority is suo motu impleaded as second respondent. 9. The petitioner shall pre-deposit 10% of the disputed tax of the other items except for Fish Meal as per Section 107 of the respective GST enactments in the light of the orders passed by this Court in Rehoboth Fish Meal and Oil Plant (cited supra) within a period of 30 days from today. The Commissioner of GST Central Excise (Appeals), Coimbatore at Madurai shall dispose of the appeal, subject to the decision of the Hon ble Supreme Court on the classification of Fish Meal . This Writ Petition is disposed of with above directi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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