9911796707
TMI Blog2025 (3) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... d consequential attachment notice - wrongful availment of Input tax credit - short payment of GST - HELD THAT:- This Court directs the Joint Commissioner of CGST and Central Excise (Appeals), Coimbatore at Madurai, to consider the appeal [Appeal No.372 of 2024] filed by the petitioner on merits and pass appropriate orders in accordance with law, after giving due opportunity to the petitioner, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and also operating buses plying between Madurai - Chennai and Madurai - Bengaluru. The petitioner has been regularly paying GST under the CGST and SGST slabs and has also availed various input tax credits available to it. While so, a show cause notice dated 31.10.2022 was issued for the period from 2017 to 2021, alleging that the petitioner had wrongfully availed tax credits and short-paid GST. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt. By order dated 04.09.2023, this Court granted an order of interim stay. Subsequently, the respondent issued a show cause notice dated 27.09.2023 for the year 2017-2018, without reference to the earlier proceedings. Thereafter, the respondent passed the impugned order dated 29.12.2023. This Court, vide order dated 03.06.2024 in W.P.(MD)Nos.21498 to 21501 of 2023 recalled the orders passed bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and appropriate orders will be passed on merits and in accordance with law, within a time frame to be fixed by this Court. 5. Considering the above said submissions, this Court directs the Joint Commissioner of CGST and Central Excise (Appeals), Coimbatore at Madurai, to consider the appeal [Appeal No.372 of 2024] filed by the petitioner on merits and pass appropriate orders in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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