TMI Blog2022 (12) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ions under the Act, or not - HELD THAT:- It is an admitted position in this case that there has been no order of assessment or any other order passed under the applicable provisions making a determination of the aforesaid amount as being 'due' from the petitioner. Neither has the petitioner been assessed under Sections 73 or 74, nor has there been any order passed reversing the Input Tax Credit that is claimed by the petitioner. The impugned notice has no legs to stand. The respondent relies on the fact that there was a statement made by the petitioner in the course of an enquiry conducted by the Intelligence Officer under Section 70 of the Act. However, a statement recorded cannot substitute a determination of liability under a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of the provisions of the CGST Act/TNGST Act, 2017. The Assessing Officer in the impugned notice refers to the petitioner as a defaulter and the relevant portion of the form of the impungned notice reads thus: ' Particulars of defaulter GSTIN 33BRMPS7722P1ZY Name M/s.Rayan Traders (Shri.Mohammed Samsudeen Proprietor) - Account No.50200013842861 Demand order no.: Date: Reference no. of recovery:C.No.IV/6/221/2019-HPU.Gr.8 Date : 2.12.2019 Period : 8/2017 to 4/2018 Whereas a sum of Rs.74,52,943/- on account of tax, cess, interest and penalty is payable under the provisions of the CGST Act/Tamilnadu GST Act, 2017 by M/s.Rayan Traders (Shri.Mohammed Samsud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicable provisions under the Act. 5. Learned counsel for the official respondents would submit that the petitioner has, in fact, filed a return in GSTR 1 and 3B admitting liability, but has set off the output tax liability as against the available credit. According to the respondents, there is no credit that the petitioner could have sought to set off as against the liability. 6. However, and admittedly, though the provisions of Section 42 provide for a procedure for matching, reversal and re-claiming of input tax credit in order that a proper determination of the credit may be made, the officer has not initiated/undertaken the procedure. Having not done so, recourse to coercive recovery alone, is unsustainable. 7. This Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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