9911796707
TMI Blog2024 (10) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8614 OF 2022 - - - GST - Short payment of the GST - seeking a declaration that the petitioner is entitled to ITC and in the alternative for refund of Rs.3 Crore, which were paid under protest - HELD THAT:- When it is apparently a matter wherein the petitioner either was made to deposit or had deposited the money even before adjudication of its liability to pay the tax, such payment cannot be tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific intelligence. The petitioner is stated to have agreed for short payment of the GST to the tune of Rs. 4,47,53,244/-. The very day it paid Rs. 3,00,00,000/-. Subsequently, it was called upon to furnish the record by respondent CGST office on the next day, along with the record. It submitted the record on 07-03-2022. Another summons was issued to it and accordingly, he attended the CGST off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be satisfied if its claim for refund of Rs. 3 Crore, is granted. 5. Learned advocate for the respondent CGST, on written instructions, would submit that appropriate enquiry is being undertaken by issuing show cause notice on 24-11-2023, raising a specific demand of GST of Rs. 4,47,53,244/- under section 74 of the Central Goods and Services Tax Act, 2017 and the adjudication process is under wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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