9911796707
TMI Blog2024 (12) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73 of the CGST Act, 2017, allows for the recovery of tax not paid or short paid due to reasons other than fraud or willful misstatement. The conclusions as recorded cannot sustain and which ex facie show that while referring to Section 9 of the Central Goods and Services Tax Act, 2017 Act, the liability which is created ultimately is with reference to Integrated Goods and Services Tax IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter to file a rejoinder affidavit. 2. We take note of the principal allegations which have been levelled in challenge to the original Show Cause Notice SCN dated 31 May 2024, and which had sought to create a liability on account of a discrepancy between the GSTR-1 and GSTR-3B as follows: i. Short payment of liability (GSTR-1 vs GSTR-3B): Manual calculation of tax liability as per GSTR-1 includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CGST and SGST. Further they submitted that this office has wrongly considered the amount of Amendment of Rs 1,17,18,740 under each of head of CGST and SGST where the actual amendment for the FY 2018-19 made in the FY 2019-20 amounting to Rs 6,54,509 under each head of CGST and SGST. Further, wrongly considered tax liability on advances received and advances adjusted for Rs 12,23,46,038 under ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's contention does not seem satisfactory and the Noticee has violated provisions made under Section 9 of the CGST Act, 2017, hence an amount of Rs. 278458555/- (IGST Rs. 13,92,29,278/-, CESS Rs. 13,92,29,278/) is recoverable with applicable interest. Hence, applicable interest under Section 50 of the CGST Act, 2017 and penalty under Section 122 of the CGST Act, 2017 are also recoverable from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 278/-). 4. Prima facie, we find ourselves unable to sustain the conclusions as recorded and which ex facie show that while referring to Section 9 of the Central Goods and Services Tax Act, 2017 Act, the liability which is created ultimately is with reference to Integrated Goods and Services Tax IGST and cess leviable. 5. We consequently stay the impugned order dated 30 August 2024. 6. Let the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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