TMI Blog2021 (3) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... priate to require the petitioner to file an appeal before the Appellate Authority within a period of 10 days. It is also directed that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal on merits of the case within three months - Petition disposed off. - WP - 4985-2021 - - - Dated:- 1-3-2021 - MOHAMMAD RAFIQ CHIEF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailing transitioned GST Credit of ₹ 12,83,72,983/- (₹ 12,35,59,429/- + ₹ 48,13,554/-) for the subject period is ordered to be recovered from the Noticee. (iii) I impose a penalty of ₹ 1,28,37,298,30/- i.e. ten per cent of the tax due as per Section 122(2)(a) of the CGST Act 2017. At the outset it has to be noted that petitioner is a unit established by Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 10,86,502/- vide Annexure P/36 was given against the GST but in the impugned order subsequently this credit was blocked and no notice was given prior to blocking of the credit. Apart from the above a credit of an amount of ₹ 2,69,50,222/- under the M.P. GST Act, 2017 is also claimed by the petitioner. Having regard to the facts aforestated but without expressing any opinion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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