9911796707
TMI Blog2025 (4) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... al under Section 107 of the Central Goods and Services Tax Act (for short, CGST Act). 2. The brief facts necessary for the disposal of the appeal are as follows: The appellant/petitioner is a Central Public Sector undertaking engaged in assembling of telephone exchanges for BSNL/MTNL, manufacture and supply of telecommunication equipments such as EPBAX systems and also providing data collection services through third party service providers for National Population Registry, Socio Economic and Caste Census etc.. The petitioner is a registered assessee under the provisions of the CGST-SGST Act, 2017. In the course of the business, especially during the financial year 2017-2018 to 2019-2020, the petitioner availed input tax credit in its mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 73 of the CGST Act and SGST Act read with Section 20 of IGST Act, 2017 and further imposed a penalty of Rs. 32,89,258/- under Section 73 (9) of the Act. Aggrieved by the said order, the petitioner approached the writ court raising a primary ground on account of violation of the principles of natural justice inasmuch as the 1st respondent failed to consider the relevant documents produced by it before the authority in the course consideration of Ext.P1 show cause notice. The learned Single Judge who considered the writ petition found that the question as to whether the competent authority had considered the documents produced before it or not is a question of fact which could be agitated by the petitioner in an appeal to be preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC was done on account of the reasons for which he had reclaimed it after a period of time, which they have not submitted. The data given by the Petitioner in relation to the ITC reversed and re-claimed, is not relatable or reconcilable with the data available in the GST portal and the onus was on the Petitioner to reconcile the same in support of his arguments which they have failed to do. The Petitioner, in the Writ Appeal, has produced documents which cannot be verified in terms of the data available in the GST portal. 4. It is most respectfully submitted that while issuing the said Show Cause Notice, it was also made clear that all the documentary evidences supporting their defence should be submitted. But no such relevant documents h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is indeed a Central Government undertaking to explain the entries in the statement in order to reconcile the same with the statutory forms in the portal, the consequences would have been different. 7. We find considerable force in the aforesaid argument. If, as a matter of fact, the 1st respondent had any doubt to undertake the reconciliation of the facts and figures as reflected in the documents presented before it by the appellant and with that of the one which is uploaded in the portal, then the 1st respondent ought to have afforded an opportunity to the appellant to explain the discrepancies. Having not chosen to do so, would vitiate Ext.P4 order. 8. Though, normally, the remedy of the appellant against Ext.P4 order is to prefer an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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