9911796707
TMI Blog2024 (12) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of demand issued in GST Appeal No. 12/AD220124016373R/2024/GST (Annexure P-1) passed by the Respondent no. 2 i.e. Appellate Authority under Section 107 of the CGST Act, 2017, thereby dismissing the appeal filed by the petitioner and in effect upholding the order dated 13.03.2023 and show cause notice dated 25.01.2023, thereby leading to imposition of a tax liability of Rs. 76,72,744/- along with interest of 70,49,255 and penalty of Rs. 7,67,274/-. The petitioner is also challenging the veracity and validity of the show cause notice dated 25.01.2023 and the consequent proceedings conducted by the Adjudicating authority leading to passage of order dated 13.03.2023 for being arbitrary and conducted in complete excess of jurisdiction and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred by the petitioner. Similarly for the financial year 2016-17 and 2017-18 the Adjudicating authority under the VAT Act disallowed the Input Tax Credit, issued assessment orders dated 26.12.2023 and the same is under challenge by way appeal filed by the petitioner before the Additional Appellate Commissioner, Commercial Tax, Bilaspur Division. Respondent no. 3 vide GST DRC-01 dated 25.01.2023 issued Show Cause Notice on the ground "TRAN-1 ITC claim but not carry forward VAT Regime" and imposed tax liability of Rs. 76,72,744/- along with interest Rs. 70,49,255/- and penalty of Rs. 7,67,744/-. Aggrieved by the aforesaid demand order DRC-07 the petitioner preferred appeal before the Respondent no. 2 and deposited an amount of Rs. 9,59,093/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T Act. The petitioner cannot be deprived of the benefit, due to non- constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed. It is not in dispute that similar relief has been granted by this Court in the case of SAJ Food Products Pvt. Ltd. Vs. The State of Bihar & Others in C.W.J. C. No. 15465 of 2022. (ii) The statutory relief of stay, on deposit of the statutory amount, however in the opinion of this Court, cannot be open end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depositing 20 per cent of the demanded tax amount as required to be deposited as per the provisions of Section 112 (8) of the Act, 2017 within 30 days from receipt of copy of this order. Thereafter, as soon as the President or State President enters Office of the Goods and Service Tax Appellate Tribunal constituted under the Act, 2017 the same may be decided in accordance with law on its own merits. The statutory stay as provided under Section 112 (9) of the Act, 2017, would remain in operation till decision of such appeal. If appeal is not filed within the prescribed period of limitation, the State would be at liberty to proceed against the petitioner for recovery of remaining taxes, interest and penalty, if any. 9. It is also made clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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