METAL SYNDICATE Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Ms. S. Sarkar, learned counsel for the petitioners. Also heard Ms. A. Sarma, learned counsel appearing on behalf of Mr. B. Chakraborty, learned Central Government Counsel for respondent No. 1, and Dr. B. N. Gogoi, learned Standing Counsel, CGST, for respondent Nos. 2 and 3.

(2.) Challenge made in the present writ petition is to the Order-in-Original No. 22/GST/AC/SIL/2023-24 dtd. 19/2/2024 passed by the Assistant Commissioner, Central Goods and Services Tax and Central Excise Division, Silchar, whereby a demand of Rs.78,70,952.00 comprising IGST of Rs.47,12,010.00, CGST of Rs.15,52,967.00 and SGST of Rs.16,05,975.00 for the period from July, 2017 to March, 2019 on the petitioner is confirmed. By the said order, interest at the applicable rate under Sec. 50 of the CGST Act, 2017 and the corresponding provisions of the SGST Act and the IGST Act was also directed to be recovered for delayed payment of tax and a penalty of Rs.78,70,952.00 was imposed under Sec. 74(1) read with Sec. 122 of the CGST Act, 2017 and Sec. 20 of the IGST Act, 2017. The petitioner has also put to challenge the Order-in-Appeal No. GAPPL/ADC/GSTP/2080/2024-APPEAL-O/O COMMR-CGST- APPL-GUWAHATI dtd. 14/2/2025 passed by the Additional Commissioner (Appeals), CGST, Central Excise and Customs, Guwahati, whereby the appeal against the Order-in-Original dtd. 19/2/2024, filed by the petitioner, has been rejected.

(3.) Having considered that the similar matter has already been decided by a Division Bench of this Court and as agreed to by the learned counsel for the parties, this writ petition is heard and dispose of at the motion stage itself.