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TMI Blog2024 (9) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 2020-21 and 2021-22. 3. Challenge to the impugned orders is primarily based on the judgment of this Court rendered in M/s.Rasathe Garments Vs. The State Tax Officer (ST) (Inspn.). On merits, the learned counsel for the petitioner would submit that the petitioner is an importer of coal and discharges IGST at the time of import and availed input tax credit, apart from input tax credits on such purchasers from local dealers. It is submitted that the petitioner has discharged entire duty liability from and out of the ITC availed by the petitioner. 4. It is submitted that the respondent has relied on Form GSTR-2A, wherein IGST paid by the petitioner at the time of import was not reflected and that the same has been later reflected on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues without any omission. Immediately on issue of FORM GST DRC-01 along with notice, the Inspecting officer has to obtain orders of the Joint Commissioner (Intelligence) concerned for transfer of file to other proper officers working under the control of the Joint Commissioner (Intelligence) based on the revenue effect involved in the show cause notice issued as mentioned below for adjudication: i. Assistant Commissioner- Where revenue effect exceeds Rs. two crore. ii. State Tax Officer- In all other cases, where revenue effect is upto Rs. two crore. Where in any of the financial year, revenue involved in inspection exceeds Rs. two crore as per FORM GST DRC-01, it has to be reckoned for the purpose of transferring the file covering al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n are available and therefore, the impugned order passed by the respondent is liable to be interfered with for failure on the part of the petitioner to get the necessary date / documents. Whenever a show cause notice is issued, it lays a foundation for future orders to be passed and therefore, it is incumbent on the part of an assessee to give a proper reply with proper tabulation, explaining the position with the documents which the petitioner has not done. 10. Under these circumstances, I can hardly blame the respondent for passing the impugned order. At the same time, it is noticed that the bulk of the demand has been made on account of discharge of tax liability on the input tax credit which was declared in Form GSTR-3B. The discrepanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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