9911796707
TMI Blog2024 (12) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of Section 74 of the Central Goods Services Tax Act, 2017 would stand attracted on a mere allegation of a mismatch between GSTR-3B and GSTR-1. This is noted since the said provision would itself be liable to be invoked only if it be alleged that a case of fraud, wilful misstatement or suppression of facts is made out. The matter requires consideration. It is provided that while it shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner shall have a week therefrom to file a rejoinder affidavit. 2. Prima facie, we bear in consideration the submissions addressed by Mr. Lakshmikumaran, learned counsel for the writ petitioner, who draws our attention to the ongoing inquiry which was being undertaken by the respondents and the various responses which were submitted by the writ petitioner in the course thereof. Our attention was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had declared tax liability in GSTR-3B as Rs. 5,10,21,02,608/- (IGST- Rs. 32,53,11,56,59/-, CGST- Rs. 90,26,29,835/- and SGST- Rs. 90,26,29,835/-) whereas, tax liability declared in GSTR-1 is Rs. 5,05,83,75,329/- (IGST-Rs. 3,29,53,95,072/- CGST- Rs. 90,33,53,768/- and SGST-Rs. 90,33,53,768/-) therefore, it has been found that there is a huge difference of IGST- Rs. 4,22,79,413/-, CGST Rs. 7,23,933/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference but a vague reply has been submitted by the noticee, which could not help in reaching any conclusion, in this regard. 14. Whereas, it also appears that as per Table-B above of para -5, the noticee had utilized the amount of ITC as Rs. 3,83,67,99,504/- (IGST- Rs. 3,81,33,16,312/-, CGST-Rs. 1,17,41,596/- and SGST- Rs.1,17,41,596/-), whereas, it has been found that the noticee had availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to be invoked only if it be alleged that a case of fraud, wilful misstatement or suppression of facts is made out. The matter requires consideration. 5. We, accordingly, provide that while it shall be open for the respondents to proceed further with the impugned Show Cause Notice, any final orders, if passed, shall not be given effect to till the next date of hearing. 6. Let the matter be cal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
