Shiva Structures Pvt. Ltd. Vs Union of India (Bombay High Court)
The petitioner company was registered under GST and had been allotted a GSTIN number. Officers of the CGST visited the petitioner’s premises for investigation based on specific intelligence. During the visit, the petitioner was stated to have agreed to a short payment of GST amounting to Rs.4,47,53,244/-. On the same day, the petitioner deposited Rs.3 crore. Thereafter, the petitioner was directed to furnish records and attend proceedings before the CGST authorities. Statements of the petitioner’s officer were recorded, including one dated 13-04-2022, wherein it was alleged that the liability had been voluntarily accepted and that Rs.3 crore had been paid through challan on 18-02-2022.
Subsequently, by letter dated 05-05-2022, the CGST authorities demanded payment of the remaining Rs.1,47,53,244/- along with interest. Aggrieved by these actions, the petitioner filed a writ petition seeking declaration of entitlement to input tax credit and alternatively seeking refund of Rs.3 crore paid under protest, along with a direction to issue an appropriate show cause notice.
During the hearing, the petitioner stated that it was not pressing the other reliefs and restricted its claim to refund of Rs.3 crore. The respondent CGST authorities informed the Court that a show cause notice dated 24-11-2023 had already been issued under Section 74 of the Central Goods and Services Tax Act, 2017, demanding GST of Rs.4,47,53,244/-, and that adjudication proceedings were ongoing.
