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2023 Supreme(Online)(MAD) 17811
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.09.2023 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.16638 of 2023 M/s.PMA Controls India Limited Represented by its Director R.Ramesh, Plot No.145A, Developed Plots Estate, 2nd Cross Street, Perungudi, Chennai - 600 096. ... Petitioner Vs.
1.The Joint Commissioner of Central Tax (Appeals-II), Office of the Commissioner of GST & Central Excise (Appeals-II), Government of India, Ministry of Finance, Newry Towers, No.2054, I-Block, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040.
2.The Assistant Commissioner, Office of the Assistant Commissioner of GST & Central Excise, Thuraipakkam Division, Chennai South Commissionerate, Government of India, Ministry of Finance, Department of Revenue, No.692, Anna Salai, I Floor, MHU Complex, Nandanam, Chennai - 600 035.
3.The Assistant Commissioner-Audit II Commissionerate, Office of the Commissioner of GST & Central Excise, No.692, 6th Floor, MHU Complex, Anna Salai.
Nandanam, Chennai - 600 035. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the first respondent in Order-in-Appeal No.267/2022-JC (GSTA-II), dated 04.08.2022 and quash the same in so far as it upholds the Order-in-Original No.05/2022, dated 28.02.2022, passed by the second respondent, in respect of confirming the demands, levying interest and imposing penalty, with consequential reliefs.
For Petitioner : Mr.C.Seethapathy For Respondents : Mr.Rajendran Raghavan Senior Standing Counsel
ORDER
The petitioner is aggreived by the impugned Order-in-Appeal No.267/2022-JC (GSTA-II) dated 04.08.2022 passed by the first respondent herein.
2. By the impugned order, the first respondent has partly allowed the petitioner's Appeal against Order-in-Original No.05/2022 dated 28.02.2022 passed by the second respondent.
3. Vide Order-in-Original No.05/2022 dated 28.02.2022, the second respondent had passed the following order:-
"1. I drop the demand of Input tax credit of Rs.36,94,981/- (Rupees Thirty Six Lakhs Ninety Four Thousand Nine Hundred and Eighty One only) (CGST of Rs.2,36,412 + SGST of Rs.2,36,412/- + IGST of Rs.32,22,157/-) availed against the documents whose address was not included as additional place of Business due to technical glitch during the period from July, 2017 to March, 2020, for the reasons mentioned in para 16.1.
2. I demand Input Tax Credit of Rs.35,525/-
(Rupees Thirty Five Thousand Five Hundred and Twenty Five only) (CGST of Rs.14,711/ + SGST of Rs.14,711/- + IGST of Rs.6,103/-) being excess Input Tax Credit availed in GSTR-3B during the period from April, 2018 to March, 2019 for the reasons stated in para 16.2 above.
3. I demand appropriate interest under section
50(3) of CGST Act, 2017/TNGST Act, 2017.
4. I impose a penalty of Rs.35,525/- under Section 122(2)(a) read with Section 74(1) of the CGST Act, 2017, SGST Act, 2017 and as made applicable to IGST Act as per Section 20 of IGST Act, 2017 to the tune of Rs.35,525/-.
5. I demand the Transitional credit of Rs.12,47,610/- (Rupees Twelve Lakhs Forty Seven Thousand Six Hundred and Ten only) (CGST of Rs.6,23,805/- + SGST of Rs.6,23,805/-) availed Suo-Moto on Closing Balance of ER-1 Return for the month of June, 2017 in GSTR-3B during the month of September, 2018 for the reasons stated in para 16.3 supra.
6. I demand interest at appropriate rate under section 50 (3) of CGST Act, 2017/TNGST Act, 2017.
7. I impose a penalty to the tune of R.12,47,610/- under Section 122(2)(a) read with Section 74(1) of the CGST Act, 2017, SGST Act, 2017 and as made applicable to IGST Act as per Section 20 of IGST Act, 2017.
8. I appropriate part payment to the tune of Rs.12,43,610/- (Rupees Twelve Lakh Forty Three Thousand Six Hundred and Ten only) only paid by the taxpayer vide DRC-03 debit entries no.DI3308210198797 and DC3308210166393 both dated 17.08.2021 against the above sub-para (5) of Para 17.
9. I demand the ITC credit of Rs.47,355/-
availed on ineligible ITC credit such as Restaurant services, Travels and Insurance etc. for the reasons stated in para 16.4(a) supra.
10. I demand interest under Section 50(3) of CGST Act, 2017/TNGST Act, 2017.
11. I impose a penalty of Rs.47,355/- under Section 122(2)(a) read with Section 74(1) of the CGST Act, 2017, SGST Act, 2017 and as made applicable to IGST Act as per Section 20 of IGST Act, 2017.
12. I demand the excess credit of Rs.13,268/-
availed as per GSTR3B vs their work sheet/credit Ledger the taxpayer for the reasons stated in para
16.4(b) supra.
13. I demand interest under section 50(3) of CGST Act, 2017/TNGST Act, 2017.
14. I impose a penalty of Rs.13268/- under Section 122(2)(a) read with Section 74(1) of the CGST Act, 2017, SGST Act, 2017 and as made applicable to IGST Act as per Section 20 of IGST Act, 2017.
15. I drop further proceedings on the demand of the ITC credit of Rs.11,354/- for the reasons stated in para 16.4 (c) and drop further proceedings on this issue.
16. I drop further proceedings on the demand of the ITC credit of Rs.16,310/- for the reasons stated in para 16.4 (d).
17. I demand the irregular ITC credit availed Rs.6,912/- availed on invoices not reflected in their GSTR2A for the reasons stated in para 16.4 (e) supra.
18. I demand appropriate interest under section
50(3) of CGST Act, 2017/TNGST Act, 2017.
19. I impose a penalty of Rs.6,912/- under Section 122(2)(a) read with Sectio6n 74(1) of the CGST Act, 2017, SGST Act, 2017 and as made applicable to IGST Act as per Section 20 of IGST Act, 2017."
4. By the impugned Or
