9911796707
TMI Blog2024 (9) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... RAS HIGH COURT] is answered against the petitioner. The respondent is competent to pass the order in terms of above circular. That apart, the Act also does not discriminate between the officer from the Intelligence Wing or the Inspection Wing or the Regular Adjudication Wing. All of them are proper officers for the purpose of issuance of notice under Section 73 or 74 of the respective GST Act. At the same time, it is noticed that the petitioner has not given a clear reply and has suffered an assessment order. It is not open for the petitioner to state that all the information 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 account of the information logged by the Customs Department. That apart, it is submitted that at best, the department can levy 1% tax where entire tax liability is proposed to be discharged out of input tax credit in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rking 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 all the financial year for adjudication. For example: The period of inspection covered the financial years 2017-18, 2018-19, 2019-20 and 2020-21 and the revenue effect is as follows: (i) Financial year 2017-18 - Rs. 1.50 Cr. (ii) Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undation 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 discrepancy, if any, between the input tax credit availed by the petitioner and the input that is reflected in GSTR-2A, can be explained by the petitioner. At best, if the petitioner has relevant documents to substantiate the same, the same should be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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