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KALAIVANI ENTERPRISES vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
M.hariharan
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

KALAIVANI ENTERPRISES
Respondent THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 3, 2023
Order No.

W.P.No. 19491 of 2023 And W.M.P.Nos. 18757 and 18758 of 2023

Citation

2023(7) TAXREPLY 7637
Original Order
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ORDER

ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents. 3. The petitioner was issued with a notice in DRC-01A on 31.10.2022. The allegations against the petitioner was that the petitioner had passed on Input Tax Credit to various recipients through GSTR-1 without actual supply of goods, attracting penalty under Section 122(2) of the Central Goods and Service Tax Act, 2017. Section 122(2) of the Central Goods and Services Tax Act, 2017, reads as under:- "122. Penalty for certain offences: (1) ..... (2) Any registered person who supplies any goods or services or both on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilized,- (a) for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts....

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