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OHM SRINIVASA PAPER BOARDS PVT. LTD. vs. THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, VIRUDHUNAGAR & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

L. Jeen

T.k.s. Gandhi

Res. Counsel

N. Dilipkumar

Petitioner / Applicant	OHM SRINIVASA PAPER BOARDS PVT. LTD.
Respondent	THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, VIRUDHUNAGAR & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 3, 2024
Order No.	W. P. (MD)No. 11023 of 2022 And W. M. P. (MD)Nos. 7930 and 7932 of 2022
Citation	2024(7) TAXREPLY 10170
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ORDER
ORDER In this Writ Petition, the petitioner has challenged the impugned summary of the order creating a demand under the existing laws under Form GST DRC-07A, dated 26.08.2021, in respect of arrears of tax on self-assessment under the provisions of the Central Excise Act, 1944, for the period between February, 2015 and June, 2017. 2. The demand itself is based on the self-assessment made by the petitioner under Rule 6 of the Central Excise Rules, 2002 read with the Central Excise Act, 1944. Earlier, the petitioner appears to have approached the designated authority under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 as announced by the Central Government by the Finance Act 2 of 2019. However, the petitioner failed to pay the admitted liability before the authorities and thus, could not take the advantage of the amnesty under the scheme. It appears that a sum of Rs. 1,46,79,069/- is due and payable by the petitioner towards tax, interest and penalty as detailed ....