9911796707
TMI Blog2024 (3) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... trading rubber products. On account of a mismatch between GSTR-2A and GSTR-3B submitted by the petitioner for the period 01.09.2023 till 13.09.2023, he has been served with a notice on 26.02.2024 [Annexure-5] to pay/reverse the ineligible ITC under Section 74 of CGST Act, 2017 [Act of 2017, for short] that he has availed along with applicable interest and penalty on or before 05.03.2024 failing which action would be taken against him as per provisions of law. 3. Petitioner in so many paragraphs of the writ petition has contended that the statement showing invoice numbers with relevant details of invoice value, taxable value, CGST, SGST paid and filing date and period of GSTR-1/5 pertaining to these transactions with respondent No. 4 are an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e eye of law. The judgments cited in support of his submission are as under: (a) Tarapore and Company v. State of Jharkhand and Others reported in [2020] 74 GSTR 340 (Jharkhand); (b) D.Y. Beathel Enterprises v. State Tax Officer (Data Cell), (Investigation Wing), Tirunelveli reported in [2021] 91 GSTR 300 (Mad); (c) LGW Industries Limited and Others v. Union of India & Others reported in [2023] 112 GSTR 16 (Cal). 5. Mr. Paramartha Datta, learned counsel for the CGST, has strongly opposed the prayer. He submits that the instant notice is in the nature of an intimation under Section 74(5) of the Act of 2017 to enable the assessee/registered taxpayer to deposit or reverse the ineligible ITC along with interest and penalty before a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the GST Act contemplates a pre-adjudication notice for which intimation under Section 74(5) of the Act of 2017 is issued in Form GST DRC-01A read with Rule 142(1A) upon the assessee/taxpayer containing the communication of details of any tax, interest and penalty chargeable upon the person under sub-section (1) of Section 73 or sub-section (1) of Section 74. This intimation is in Part A of Form GST DRC-01A. Petitioner has not enclosed any notice indicating initiation of proceedings under Section 74(1) for wrongful availment of ITC by the proper officer, if the petitioner has not paid or short paid or erroneously refunded or wrongly availed ITC or utilized it by reason of fraud, or any wilful-misstatement or suppression of facts to evade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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