TMI Blog2023 (6) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... was not reflected in the account of the petitioner, therefore, a show cause notice was issued and the petitioner had to pay the GST to the department with interest again in order to avoid the cancellation of GSTIN, therefore, he is entitled to seek the return of Rs.13,38,544/- from the respondent No.1. The senior DFM / RTM sent a letter to the Commissioner GST and Excise Duty Office, Ralam and requested that if the amount of Rs.9,35,486/- has been received, the same be refunded as it was wrongly deposited. The respondent No.1 is directed to return the amount of Rs.13,38,544/- to the petitioner within 2 months from today. Respondent No.1 shall be at liberty to submit a claim before the GST department as the same has been paid by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctober 2018 the petitioner came to know that respondent No.1 had committed default in reporting the entries with respect to the purchase made in the eauction of the petitioner on 12.08.2017, by not reporting the auction sales invoice duly paid by the petitioner in the return under GSTR-1 due to which the auction sale invoice was not reflected in the petitioner s GSTR-2A. The petitioner sent several representations to respondent No.1 however, vide letter dated 20.10.2018 respondent No.1 certified the auction sale made by the petitioner on 12.08.2017 and full payment in respect of the auction sale value including GST. [5] Respondent No.2 issued a demand notice dated 05.02.2020 to the petitioner demanding input tax with interest, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. The petitioner was served with the show-cause notice dated 30.03.2022 as the petitioner wrongly availed the ITC amounting to Rs.26,70,414/-. [8] Shri Prasanna Prasad, learned counsel for respondent No.2 submitted that now the final order has been passed by Assistant Commissioner CGST and CGS Division, Ratlam confirming the demand of ITC amounting to Rs.9,34,096/- wrongly filed by the petitioner together with the interest of Rs.4,04,451/- however, demand for recovery of Rs.17,38,572/- has been dropped. In addition to the above, a penalty of Rs.10,000/- was also imposed. I have heard the learned counsel for the parties and perused the record. [9] The petitioner deposited the amount of GST as well as interest under protest to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AAIFA87516121 deposited of Rs. 935486/- as GST amount on 21/09/2017 through Banker Cheque no 007618 dated 13/09/2017 against scrap auction sale. This office deposited the GST amount through GST utility Invoice No 1701WR/30055629 dated 14/09/2017. However, the firm later registered a complaint in this office of recovery notice received from GST authority for not depositing the above mentioned GST amount. On inquiry it was noticed that then was a mismatch in GST number, due to which the said amount may have got deposited with GST authorities against GSTIN number 23AAIFA8751GIZI rather than against GSTIN number (23AAIFA8751G1Z) of the M/s Agrawal Brother. It is requested to please see if the Amount of Rs.935486 has been received your off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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