2023 (6) TMI 183

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....er under Section 74 of the Central GST Act and Haryana GST Act, 2017. The petitioner is engaged in the business of manufacturing of aluminium ingots. For the purpose of Goods and Service Tax, the petitioner is registered under the provisions of Central GST Act/Haryana GST Act, 2017 vide GSTIN 06AAHCS8928H1ZY (Annexure P-1). The business premises of the petitioner were searched on 25.02.2021 by the officers of Central GST Commissionerate, Faridabad, including respondent No. 3. During the course of search, respondent No. 3 examined the purchase ledger and asked about the purchases made by the petitioner from one M/s D.G. Enterprises, Faridabad. No document was resumed during the course of the search. The Panchnama drawn at the time of searc....

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.... Act, 2017. Heard, learned counsel for the parties. Reference can now be made to a judgment passed by this Court in Modern Insecticides Ltd. and another vs. Commissioner, Central Goods and Service Tax and another, CWP No. 8035 of 2021, wherein a similar issue was examined by this Court. In that case also, officials of the department had conducted a search in the factory premises of the petitioner (therein) and resumed the entire record lying there. On 07.03.2020, they got deposited a sum of Rs. 39,15,583/-. Another search was conducted on 15.01.2021 and at that time, the officials of the department took away Director and Chartered Accountant of the petitioner-company to their office at Rishi Nagar, Ludhiana. No notice under Section 74 (1)....

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....ioner under Section 74 (5) of CGST Act, 2017. As per Rule 142 (2) of the CGST Rules, when a payment is made in FORM GST DRC-03, the proper officer has to issue acknowledgment, accepting the payment made by the said person in FORM GST DRC-04. In the present case, the said payment was made way back on 26.02.2021. Till date, neither they have issued FORM GST DRC-04 nor issued any notice under Section 74 (1) of the CGST Act. The respondents have not followed the Govt. instruction No. 01/2022-23 dated 25.05.2022 (Annexure P-10) issued by the CBIC. In these instructions, it is clarified that there is no bar on the taxpayers for voluntarily making the payments on the basis of ascertainment of their liability on non-payment/short payment of taxes b....