TMI Blog2023 (9) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed by directing the sixth respondent to investigate along with respondent nos.1 to 4 and to give a report as to whether indeed the GST registration was obtained by the petitioner or by any of the nominee of the petitioner or by a third person or a stranger. The penalty imposed in the impugned order will stand affirmed against the petitioner, in case the investigation culminates in a finding against the petitioner. The respondents from the Tax Department and the respondents from the Law Enforcing Department namely the Police and the Cyber Crime shall investigate and to go to the root of the alleged wrongful registration obtained in the name of the petitioner and complete the investigation within a period of 12 months from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty of Rs. 2,35,64,255/- (CGST:Rs.1,16,58,142/- and SGST of Rs. 1,19,03,113/-) under Section 122(1)(vii) and Section 122(1)(xvii) read with Section 122(2)(b) of the CGST/TNGST Act, 2017 for availing ITC without actual receipt of goods in contravention of provisions as discussed in above paras; (v) I impose a penalty of Rs. 1,89,77,420/- (IGST Rs. 3,70,674/-; CGST Rs. 93,03,373/- and SGST Rs. 93,03,373/-) under Section 122(1)(ii) and 122(1)(vii) of the CGST/TNGST Act) for passing of ITC to the extent by filing GSTR-1 without actual supply of goods; (vi) I also impose penalty of Rs. 25,000/- on the notice under the provisions of Section 122(3)(d) of the CGST/TNGST Act 2017, for failure to appear, when summons were issued to them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether indeed the GST registration was obtained by the petitioner or by any of the nominee of the petitioner or by a third person or a stranger. The penalty imposed in the impugned order will stand affirmed against the petitioner, in case the investigation culminates in a finding against the petitioner. 9. The respondents from the Tax Department and the respondents from the Law Enforcing Department namely the Police and the Cyber Crime shall investigate and to go to the root of the alleged wrongful registration obtained in the name of the petitioner and complete the investigation within a period of 12 months from the date of receipt of a copy of this order. In case, it is found that the petitioner was not involved in the registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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