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FIS PAYMENT SOLUTIONS AND SERVICES INDIA PVT. LTD. vs. UNION OF INDIA THROUGH ITS SECRETARY AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
JITENDRA JAIN

Pet. Counsel

Rafique A. Dada

Shashank Shekhar

Tushar Joshi

Res. Counsel

Advait M. Sethna

Ashutosh Mishra

J.b. Mishra

Petitioner / Applicant	FIS PAYMENT SOLUTIONS AND SERVICES INDIA PVT. LTD.
Respondent	UNION OF INDIA THROUGH ITS SECRETARY AND OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Sep 9, 2024
Order No.	WRIT PETITION NO. 10583 OF 2024
Citation	2024(9) TAXREPLY 10857
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ORDER
P.C. : 1. Since the pleadings in the petition are completed, we decided, with the consent of the counsel, to decide the matter finally. 2. Petitioner is impugning an order in original dated 30th April 2024 passed by Respondent No. 3. By the impugned order there is demand and order for recovery of inadmissible input tax credit of Rs. 65,53,85,976/- under Sub-Section (9) of Section 73 of the Central Goods and Service Tax Act, 2017 (the CGST Act). Interest has also been demanded and also a penalty of Rs. 6,55,38,597/- in terms of Section 122 (2) (a) of the CGST Act read with Section 73 of the CGST Act has been imposed. 3. One of the grounds raised in the petition is that in the impugned order Respondent No. 3 has relied upon some Verification Report which was not referred to in the show cause notice and which was not even furnished to petitioner. According to Mr. Dada non furnishing of the Verification Report which forms the very basis of the impugned order amounts to viola....