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L.S. MILLS & OTHERS vs. THE ASSISTANT COMMISSIONER OF CGST & C. EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
S. Karunakar
Res. Counsel
R. Nandha Kumar

Petitioner / Applicant

L.S. MILLS & OTHERS
Respondent THE ASSISTANT COMMISSIONER OF CGST & C. EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 29, 2024
Order No.

W. P. (MD) No. 5301 of 2023 And W. M. P. (MD) No. 4974 of 2023

Citation

2024(7) TAXREPLY 10491
Original Order
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ORDER

ORDER In this Writ Petition, the petitioner has challenged the impugned Order-in-Original No.MAD-GST-DG2-ASC-06-2022 dated 14.12.2022 passed by the respondent. 2. By the impugned order, the respondent has confirmed the demand proposed in Show Cause Notice No.29/2022 dated 25.08.2022. The operative portion of the impugned order reads as under:- 15. In view of the above I pass the following order: ORDER a) I demand an amount of Rs. 12,22,729/- (IGST: 4,18,975/- + CGST: Rs. 4,01,877/- + SGST: Rs. 4,01,877/-). (Rupees Twelve lakhs twenty two thousand seven hundred and twenty nine only) towards wrongly availed Input Tax credit as detailed in Para 4.1 above and recover under Section 73(1) of CGST Act, 2017/Tamil Nadu GST Act 2017 read with Section 20 of the IGST Act, 2017; b) I appropriate the amount of Rs. 3,20,510/- (CGST: Rs. 1,60,255 + SGST: Rs. 1,60,255/-) reversed towards wrongly availed Input Tax credit vide DRC 03 (D13304220544247/ 3304220544279/ 3304220543....

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