9911796707
TMI Blog2023 (3) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... Tayi Senior Panel Counsel for Customs ORDER The petitioner has challenged the impugned notice dated 12.12.2022 issued by the respondent. Under the impugned notice on account of the alleged mismatch, the respondent has intimated the petitioner about the amount they are liable to pay towards CGST and SGST in respect of tax invoices, dated 27.01.2018, 29.01,2018 12.02.2018, 12.02.2018 and 15.02.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d raised several objections in respect of the subject claim made by the respondent on account of the alleged mismatch. c) Only in exceptional cases in case of collusion between the seller and the purchaser, the respondent can proceed against the purchaser, the petitioner herein. d) the respondent has not followed the press note issued by the GST council, which is the highest authority in the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will have to necessarily consider the reply submitted by the petitioner in respect of the impugned notice dated 12.12.2022 on merits and in accordance with law. As seen from the impugned notice only an intimation has been made by the respondent to the petitioner about the proposal to reverse the input tax credit availed by the petitioner and no final order has been passed. Hence, the question of e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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