TMI Blog2024 (5) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... e second respondent on 05.06.2023, which has now culminated in the order passed by the second respondent dated 26.02.2024. Therefore, the challenge to the order passed by the second respondent on 26.02.2024 cannot be countenanced. The petitioner is directed to file an appeal before the Appellate Commissioner as mentioned above within the period of limitation under Section 107(2) of the GST Act, 2017 - the writ petition is dismissed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. R. Murugan For the Respondents : Mr. N. Dilip Kumar Standing Counsel ORDER Heard Mr.R.Murugan, learned counsel for the petitioner and Mr.N.Dilip Kumar, learned Standing Counsel for the respondents. 2. The petitioner has challenged the Order in Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur Hundred and Fifty Five Only) (IGST Rs 58,591/-, CGST Rs. 1,476,432/- and SGST- Rs. 1,476,432/-) towards availment and utilization of Ineligible ITC beyond the due date stipulated in Section 16(4) during the period January 2019 to March 2019 and November 2019 to March 2020 from M/s First Choice Outsourcing Services, Trichy under Section 73 (9) of CGST Act, 2017 read with the corresponding provisions of the TNGST Act, 2017 read with Section 20 of the IGST Act 2017. v) I confirm an amount of Rs. 42,10,385/- (Forty Two Lakh Ten Thousand Three Hundred and Eighty Five Only) (IGST Rs. 6,377/-, CGST Rs. 21,02,004/-, SGST- Rs. 21,02,004/-) towards availment and utilization of ineligible ITC on account of difference between GSTR-2A and GSTR-3B Ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 50 of the CGST Act, 2017 read with the corresponding provisions of the TNGST Act, 2017 read with Section 20 of the IGST Act 2017 (ix) 1 impose a penalty equal to the amount of Rs. 3,36,59,502/ (CGST Rs 1,68,29,751/ SGST Rs. 1,68,29,751/-) against the short payment of tax confirmed at SI No.(i) above on M/s First Choice Outsourcing Services, Trichy, under Section 74(9) read with corresponding provisions of TNGST Act, 2017. (x) I impose a penalty equal to the amount of Rs. 55,64,344/- (CGST-Rs. 27,82,172/- and SGST Rs. 27,82,172/-) against fraudulent ITC availed on fake invoices confirmed at Sl No.(vi) above on M/s First Choice Outsourcing Services, Trichy under Section 74(9) read with corresponding provisions of TNGST Act, 2017 (xi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st Choice Outsourcing Services, under Section 125 and corresponding provisions of TNGST Act, 2017, read with Section 20 of IGST Act, 2017. (xvil) M/s First Choice Outsourcing Services, Trichy are also informed that in terms of Section 74(11) of the Central Goods and Services Tax Act, 2017 and corresponding provisions of TNGST Act 2017, where goods and services tax and applicable Interest are paid within a period of thirty days from the date of communication of this order passed under the sub section (9) of Section 74 and corresponding provisions of TNGST Act 2017, the penalty shall be 50 percent of such goods and services tax and proceedings in respect of goods and services tax, Interest and penalty shall be deemed to be concluded, provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s authorised representative, by order, either admit or reject the application 6. There is no dispute that the subject matter of the show cause notice dated 30.06.2023, which has culminated in the order of the first respondent dated 14.02.2024, was the subject matter, in respect of which the petitioner wanted a clarification by filing an application before the second respondent on 05.06.2023, which has now culminated in the order passed by the second respondent dated 26.02.2024. Therefore, the challenge to the order passed by the second respondent on 26.02.2024 cannot be countenanced. 7. As far as the challenge to the impugned Order in Original dated 14.02.2024 Order in Original No.24/2023-24 passed by the first respondent is concerned, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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