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SJB AUTOMOBILES PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, COIMBATORE & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
P. Arumugam
R. Anish Kumar
Res. Counsel
A.p. Srinivas

Petitioner / Applicant

SJB AUTOMOBILES PRIVATE LIMITED

Respondent THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, COIMBATORE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 8, 2024
Order No.

WP. No. 13205 of 2022 And WMP. Nos. 12556 & 12557 of 2022

Citation

2024(11) TAXREPLY 11752
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ORDER

ORDER In this writ petition, the petitioner has challenged the impugned order dated 06.07.2021 passed by the respondent for the period between December 2018 to March 2019. The operative portion of the impugned order reads as under:- “05.13. In view of the above, I hold that M/s.SJB Automobiles P Ltd have contravened the provisions of Sec.16(4) of CGST Act, 2017 in as much as they have failed to avail ITC of Rs. 1,21,47,276/- well within time limit as prescribed under sec.16(4) of the Act instead availed the ITC beyond the date of 20-10-2019 (due date for GSTR-3B for Sep-2019). I also hold that they are liable to pay Rs. 1,21,47,276/- by way of cash as they would not have got enough balance in electronic credit ledger at the time of filing of subject GSTR-3B returns, if the in-eligible ITC was not availed or reversed. The in-eligible credit of Rs. 1,21,47,276/- is liable for recoverable under provisions of Section 73(1) of CGST Act, 2017 read with Sec.20 of IGST Act, 20....

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