GOV ERVVENT OF INDIA

MINISTRY OF FIN NC E. DEPARTVET OF REEVIE

OFFICE OF THE ASSIST AT COMMISSIO\ER

NAT CENTRAL GOODS AVD SERVICES TA. IMPH AL DIV ISION

KRISHNA PREMI SHOPPING COMPLEX. 4TH FLOOR OPP THANGAL TEMPLE
MARKET WANGKHEI KOGB4 ROAD. IMPHAL-795i}
Emalcgstdiv imphala gmailcom
Drd i4 132023
F No i0902 ADJ KHONICHA0BACGST DIV-IMP 2023-23 A
DIN-20231270U1O000618 I60
[FORM GST DRC-07
(See rule 1425)]
Summarv of the order
1. Details of order -
(a) Order No. 26ADJ CGST DIV-IMP 2023-24
(b) Order date: 12 2023
(c) Tax period: 017-18
2017-18 :Order issued under
0ssues involv ed- Excess avaiiment of ITC for the period
Section 73 of CGST Act 2017;
3. Descripion of goods/services -
Sr. No. HSN Description
8711 Motorcy cies (including mopeds and c cies
fittei ith an auxiliar mOLor. with or
wihout side-cars
8714 Parts and accessories of ehicies of
headings 871i to 8713

4. Details of demand
(Amount in Rs.)

Place Act Tax Cess Interest Penalry Ohers

Sr. Tax Turnover
No. ate of
Supply 8
5 6
Manipur CGST Act Nil As Nil Ni
2017 applicable

Signature :

Name: Debashis Chow dhury

Designation: Assisiant Commissioner
 DIN-2023 1270UVO000618160

Government of India

Ministry of Finance, Department of Revenue

NATION
TAX Office of the Deputy Commissioner
MARKET Central GST Division, Imphal

Complex ,Wangkheikongba Road, Imphal East79500 -5

4h Noor, Krishna Premi Shopping I-mail cgstd1v inmphal wgmail com
Phone: (0385)2446262 Ias (0385) 2460735
IV(09)02/ADJ/KHONICHAOBA/CGST/DIV-IMP/2023-24/ Date

26/ADJ/CGST/DIV-IMP/2023-24
HT31H. /ORDER-IN-ORIGINAL No.
4TTÓEDate of order:
Shri DEBASHIS CHOWDHURY
RIYRGI Passed by: ASSISTANT COMMISSIONER
TAX
CENTRAL GOODS AND SERVICE
DIVISION, IMPHAL

it is issued.
the private use of the person to whom
The copy is granted free of charge for

()

CGST Act, 2017

any decision or order passed under
Any person deeming himself aggrieved bythe:
or the SGST Act may appeal against it to GST Bhawan, Kedar Road, Machkhowa,
(a The Commissioner (Appeals), 3rd Floor, passed by the Additional or Joint
Guwahati-781001, where such decision or order is
commissioner :
(Appeals), 3rd Floor, GST Bhawan, Kedar Road,
(b) The Additional/ Joint Commissioner passed by the Deputy or
is
Machkhowa, Guwahati-781001, where such decision or order
Assistant Commissioner or Superintendent.
3ä NI-(1) + dgd
3.flty fafHYI UHGH 3fafyH, 2017 t RT 107
SGST
(1) of Section 107 of the CGST Act or the
No appeal shall be filed under sub-section
Act, 2017 unless the appellant has paid:

fine, fees and penalty arising from the

(a) In full such part of the amount of tax, interest,
impugned order, as is admitted by him

order.,
amount of tax in dispute arising from the said
(b) A sum equal to 10% of the remainingfiled.
been
in relation to which the appeal has

sub-section () of Section 107 shall be tiled in

An appeal to the Appellate Authority under documents, cither electronically or otherwise in
Form GST APL-O1 along with the relevant 2017.
terms of Rule 108(1) of the CGST or SGST Rules,

Page 1 of 9
 DIN-20231270UVO000618160

The grounds of appeal and the form of verification as contained in Form GST APL-01 shall be
signed in the manner specified in Rule 26 of the CGST or SGST Rules, 2017 - Rule 108(2) of
the CGST Rules or SGST Rules, 2017.

6. lstsH UHÌty y , 2017 F44 108 (3) o EG 34d I g h (7) II

against shall be submitted within 7(seven)
A certified copy of the decision or order appealed CGST or SGST Rules, 2017.
days of filing of theappeal in terms of Rule 108(3) of the

Demand-cum-Show Cause Notice

Subject: Order in Original in respect of
issued to Posthangbam Khonichaoba Meitei (M/s Union
Manipur
Enterprises), Khoyathong Road, Thangal Bazar,
795001
(M/s
that Posthangbam Khonichaoba Meitei
1. Brief Facts of the case: Whereas it appears
Manipur 795001(herein-after
Union Enterprises), Khoyathong Road, Thangal Bazar,
14AJJPM3059K2ZZ is engaged in supply of
referred as the said Noticee), holding GSTIN
(MOTORCYCLES (INCLUDING MOPEDS) AND
goods falling under Heading 8711, SIDE
MOTOR, WITH OR WITHOUT
CYCLES FITTED WITH AN AUXILIARY
OF VEHICLES OF HEADINGS 8711
CARS:) and 8714 (PARTSAND ACCESSORIES
TO8713).
ofITC
2. Whereas on scrutiny by the Audit, it
was observed that there was an Excess availing
the audit observation, the ITC
amounting to Rs. 68,18,936/- during 2017-18. As per
amendments and the ITC availed in
available as per GSTR 2A was compared with all its
Table 4B(2) but including the ITC
GSTR 3B in Table 4A(5) excluding the reversals in
GSTR9. Details of excess
availed in the subsequent year 2018-19 from Table 8C of
availing of ITC as observed are as follows;
CDN R9 8C R R-2A all Excess
R3 ITC B2B 2A B2BA
R3ITC EXCL IM 3B(4(A)(5) data ITC
OUT_S NET 2 NET_2
A A P
P REV
OTH RCM 4(BX2) +
NXT YR R-9 8C
16780570 9961633.8 6818936.1
16780570 9961633.8
8
8

in ITC availed between Annual

3. Moreover, it was also observed that there was mismatch
GSTR-9C)amounting to the same
Return and Financial statement (table 12F of form
reconciliation statement submitted by
amount as above i.e Rs. 68,18,936/-.The certified
CGTSGST rules in From GSTR-9C for
the Noticee as required under the Rule 80(3) of
extend of identified mismatch
the year 2017-18 was analyzed at data level to review the
Financial Statements. Table 12F
in ITC availed between the Annual Return and the
GSTR-9 and that
of the form GSTR-9C captures the unreconciled ITC between the
declared in the Financial Statements for the year after the requisite adjustments. Table 12
deals with three aspects of ITC, accounted in the books of accounts (Booked), effect of
ITC in the ECL (availed and utilized), Though the GST law imposes a restriction on the

ORDER-IN-ORIGINAL No. 26/ADJ/CGST/DIV-IMP/2023-24 Page 2 of 9

 DIN-20231270UVO000618160

ITC. The unreconciled

time period to avail the ITC, there is no restriction on utilizing the
GSTR-9 is more than ITC availed in
amount in these cases where the ITC claimed in
calculation as observed by
Financial Statements indicates excess availing ofITC. Detailed
the Audit is as follows:

R9C R9C R9C_TABLEI2

R9C_ TABLE12 R9C TABLEI2
R9C TABLE TABLEI2 TABLE12

RET YEAR 12 ITC_ ITC ITC BOOK_

ITC_CLAIM UNREC_1TC_
ITC _AVAIL BOOK BOOK AUDITED
EA CURR
6818936
16780570
9961634
2017-18 9961634

availed and utilized

above paras, it is apparent that the Noticee has
4. Whereas, from the liable to be reversed
amounting to Rs. 68,18,936/- during 2017-18 which is
excess ITC
along with applicable interest.
vide C.No.
query was conmunicated to the said Noticee
Whereas, the Audit's
5 28.04.2022 and subsequent
V(27)03/MISC/AQ/SSCA/IMP-I/2022-23/113 dated
V(27)03/MISCIAQ/SSCA/IMP-II/2022-23/177 dated 12.05.2022.
reminder vide C.No. submitted any reply.
issuance of the notice has not
However, the Noticee, tillthe time of
the egal provisions relating to
Noticee is registered with the GST and is well versed with
6. payment of GST under
relating to applicability and
taxation matters including provisions of self assessment and self
there under wherein a system
CGST Act, 2017 and Rules made
of the
through periodical returns is prescribed. It is the legal responsibility
disclosure
ITC.
taxpayer to availand utilize eligible
of Rs. 68.18.936/-and
Noticee has availed excess ITC
7. Thus, It appears that the Act,
recoverable under Section 73 of the CGST
accordingly,the said amount appears to be
appears to
2017, and interest on the said amount
2017 read with Rule 121 of CGST Rules
to Demands and
recoverable under Section 50 of the said Act. Section 73 relating
be
are reproduced bellow for reference:
Recovery and rule 12lof CGST Rules 2017
refunded or input
or short paid or erroneously
"73. Determination of tax not paid fraud or any willful
utilised for any reason other than
tax credit wrongly availed or
misstatement or suppression of facts,
paid or short
officer that any tax has not been
() Where il appears to the proper been wrongly Nailed
where inpu tax credit has
paid or erroneously refunded. or or any willful
other than the reason of fraud
0 ulilised for any reason, on the
evade tax, he shall serve notice
misstatement or suppression of facts lo so short
not been so paid or which has been
person chargeable with tax which has
erroneously been made. or who has wrongly
paid or to whom he refund hus
requiring him to show cuse us to why he
availed or utilised input tax credit,
the notice along with interest payable
should not pay the amount specified in ihis Act or
under the provisions of
thereon under section 50 and a penalty leviable
the rules made thereunder."

Page 3 of 9
ORDER-IN-ORIGINAL No. 26/ADJ/CGST/DIV-IMP/2023-24
 DIN-20231270UVO000618160

credited under sub-rule (3)

Rule 121: recovery of credit wrongly availed: - The amount
may be,
of rule 121 may be verified and proceedings under section 73 or as the case
whether wholly or
section 74 shall be initiated in respect of any credit wrongly availed,
partly.
Posthangbam Khonichaoba Meitei (M/s UNION
8. In view of the above, Shri
the Assistant Commissioner
ENTERPRISES) was, therefore, called upon to show cause to
notice
30 days from the date of receipt of this
of Central GST, Imphal Division within
as to why:

(Rupees Sixty Eight Lakhs EighteenThousand Nine

(a) ITC amounting to Rs. 68,18,936/-
should not be demanded and recovered
Hundred Thirty Six) only wrongfully availed,
Act, 2017.
from him under Section 73 (1) of the CGST
should not be demanded and
rate on the aforesaid amount
(b) Interest at the appropriate with Section 50
(1) of the CGST Act, 2017 read
recovered from him under Section 73
of the CGST Act. 2017.
CGST Act, 2017 for
imposed under Section 73(9) of the
(c) Penalty should not be 2017.
of the provision of the CGST Act,
wrongfully availing excess ITC in violation
73(8) of the CGST
to pay any penalty under Section
9 The noticee was given an option not terms of
noticee pays the tax along with interest in
Act, 2017 with the condition that the
such a case all
issue of Show Cause Notice. In
Section 50 ibid within thirty days of
deemed to be concluded.
proceedings in respect of this Notice shall be
evidence
documents at the time of showing cause all the
10. It was also informed to produce his
of hisdefense. He should also indicate in
upon which noticee intends to rely in support
through his legal representative,
written reply whether he wishes to be heard in person, or
before the case is adjudicated.

shown against the action proposed to be taken

11. It was also informed that if no cause is
or if he fails to appear before the
against him within the stipulated period as shown above,
the case will be decided eX
adjudicating authority when the case is pòsted for hearing,
available on the record.
parte on the basis of evidence
prejudice to
show cause Notice was issued without
12. The noticee was also informed that the with the
against him or any other person concerned
any other action that may be taken
Tax, 2017 or any other law for the time being
matter under the Central Goods and Services
in force.

Personal Hearing: The noticee tailed to response to

13. Reply to Show Cause Notice and
stipulated period specified in the
the demand cum SCN dated 17/08/2023 within the
justice, the notice was given
notice. Thereafter, in order to observe the principle of natural
the adjudicating authority on 25/10/2023,
an opportunity to be heard in person by
Birmani Rajkumar, Authorized
15/11/2023 and 30/11/2023. On 30/11/2023, Shri
appeared before the Assistant
representative of Shri Potshangbam Khonichaoba
that
Commissioner/Adjudicating Authority, CGST Division, Imphal wherein he stated
Page 4 of 9
ORDER-IN-ORIGINAL No. 26/ADJ/CGST/DIV-IMP/2023-24
 DIN-2023 1270UVO000618160

issued by the
prior to the intimation letter of 3rd PH, his client did not received any letters
that his client
department. He further admitted the charge in the instant Demand cum SCN
2017-18. However, the said
had avail excess ITCamounting to Rs. 68,18,936/- during FY
the GSTR 3B filing for the month of
excess availment had already been reversed during
Rs. 68,39,307/- was reversed in the said
May 2018. He stated that ITC for amount of
availed during 2017-18. He also submitted a
month which included the said excess ITC
sheet for 2017-18 and 2018-19 and GSTR
written submission along the Tax comparison
the
3B for the month of May 2018. In view
of the above, he prayed for lenient view in
as early
the case in view of the available records
instant case and also requested to dispose
of the notice is attached below.
as possible. The written submission

UNION ENTERPRISES

To.
The AssistnICO:#neoST D i s .
Impii

Sir,
Sub: Reply io Noiceissued l fyrm DRC-0i ns Suary ofNuice uIderRemc
10Y01020823006 Daterd 09/11/2023 &eulier issILed_CNu.IV(09)02!AD/Kbonhebo/COSTDIV.
IMPIZ2023-24/244 daled 17/0B/2023 (her-in-ater refgrad to as"tlhe 5N drlreyi to Ms
Uniun Enterprises (Pro) : Posthatgbam Knnic1apba Megtei) het:l:afterHLb seleLLrda
Rhe.noiceg"]by the t,Assistant CoAL0ssiuur 1CGSTDiisiyLlBIphaliereuaflrr ELiCNLdu
As the Ld.Adiudicatios Omce'

FACTS OE CASE:

1 The Notice 4/s Union Fnterprises, a propriotorship lirus ot Posth.ugbs Khunl h..1
Meetei, havia! sts teg:stered oftite 4t Rliovathog Road, !lianz! Es.) :n,hu ..

Ihe Noricee has seceved the nnmation of sbnve referred SCN on 17/0s/207* 02, 1!":
rheir em.il and the same was duly nated aurt downioaded from the GST po:.al

The subjert showruse notice datet 19 I1 0"3 hs ir n t}itit.

shas cause brfore yorBongi s u wiy:
GSI Amounting tO RS. G8, 18,93t; (Buyecs Sixiyiight Lukhs iqteet lttouvidihet.. nd te

of CGSI A, 2012.

SURMI5SION

kindiy uote that the ssount of ks o8,39,30/; (lcST38ó4429,, S«ST i8:4

reven sed n the nnonts of May-2W18 of the Funan l Year 20:8 19. 1e re ed:y

Ssgn£toe
O/0 The Deputy Conisoiit
CGST æivision, imphal

ORDER-IN-ORIGINAL Nó. 26/ADJ/CGST/DIV-IMP/2023-24 Page 5 of 9

 DIN-20231270UVO000618160

14. Discussions and findings:

against the notice in the instant
14.11 have gone through the case records,. charges ramed
carefully.
Demand cum Show Cause Notice dated 17/08/2023 thoroughly and
response to the SCN issucd to him within the
14.21 have seen that the noticee failed to
authorized representative appeared
stipulated period. However, Shri Birmani Rajkumar,
3rd PH, his
for PH on 30/11/2023 wherein he stated that prior to the intimation letter of
the department. He further admitted the charge
client did not received any letters issued by
amounting to Rs.
his client had avail excess ITC
in the instant Demand cum SCN that already been
the said excess availment had
68.18,936/- during FY 2017-18. However,
the month of May 2018. He stated
that ITC for
reversed during the GSTR 3B filing for
included the said excess
reversed in the said month which
amount of Rs. 68,39.307/- was
submission along the Tax
availed during 2017-18. He also submitted a written
ITC May 2018. In
and GSTR 3B for the month of
comparison sheet for 2017-18 and 2018-19 requested to
lenient view in the instant case and also
view of the above, he prayed for
records as early as possible.
dispose the case in view of the available
submissions
available records, subsequent fndings and
14.3Now, Ihave to discuss further on
of the party as well.
scrutiny by the Audit
issued to the noticee based on the
14.4 Ifind that the instant SCN was 68,18,936/
availment of ITC amounting to Rs.
party wherein an observation of excess availed
GSTR2A is Rs. 99,61,634/- whereas ITC
during 2017-18 as the eligible ITC as per
1,67,80,570/-,
shown in GSTR 3B is Rs.
2017-18
ITC comparison chart for the period
14.5 I have checked the Tax liability and
amount amount of Rs. 68,18,935.44/- is shown
generated from the GST portal wherein the
was
excess ITC amounting to Rs. 68,22,354.70/-
as excess ITC for the entire FY and
comparison chart is shown below:
utilized during the month of March 2017. The
POS

Goods and Services TaX

Tax lnbilitues and MC ronpar tson
Dashbosrd Returns:

ade Name UNIUN

PUSIHANA <HCON HAULSA
14AJPM 05uK22/ Legal Na
G6UN
Report lost updotod on 23/09/2021 10 50 PM
FY 2017 16

Anent i

Tox )ebllity ond ITC 6urnrnary 2

port no. 1
Tex Priod
Siwrttall ( CAuMatlve
par ds*
As per GSTR As por GSTR
rtall

babiuEy
arceentage
(W)

0.D0 0o0
liep-1/ 14, .Q>
21, 44A10. 36 0.00
L , 6 , 4 ad
t,43.o04. 1o 4)oM,19 000
0.04, 245
12,96,S9.4 2, 0, 2s0.42 o.o0

L0,94,DOtA 10,b,

14.94, u e
I 9 0 . 8 9 3 09
).o0
2.9/.027. 22 2.97,021 22 G8, LNH.939.44

0.00 0.4)
4,45,07/.14

ORDER-IN-ORIGINAL No. 26/ADJ/CGST/DIV-IMP/2023-24 Page 6 of 9

 DIN-20231270UV0000618160
ITCavailed during March 2018 and total figure as shown in the above chart are bolded as below:
Mar-18 2,97,027.22 2,97,027.22 0.00 0.00 0.00 83,26,747.79 15,03,893.09 68,22,854.70
Total 74,85,977.14 74,85,977.14 0.00 0,00 0.00 1,67,80,569.39 99,61,633.95 68,18,935.44

14.5 Ihave also verified the GSTR 3B for the month of May 2018 submitted by the noticee
vis-à-vis GSTR 3B generated from the AlO which are found in order and also show the
reversal of ITC amounting to Rs. 68,39,307/- [IGST Rs. 38,64,429/-, CGST Rs.
14,87,439/- and SGST Rs. 14,87,439/-J, The GSTR 3B generated from the portal and
bolded portion of ITC Reversed part as in Part Bare shown below:
Form GSTR-3B
(See rule 61(5))

Year
Perlod

1. GSTIN
14AJJPM3059K22Z
2(e) Legal neme of the reglstered person
POSTHANGBAM KHONICHA0eA MEETEI
26) Trede name, If any UNION ENTERPRISES
2fc), ARN
2(0. Date of ARN
AAT40518003133s
21/06/2016
Amo

3.1 Details of Outward supplies and inward supplles liable ta

reverse charge
Nature of Supplies Total taxable Integrated Central State/UT Cess
value tay tax tax
(a) Outward taxable supplies (other than zero rated, nil rated and
5483931.30 0.00 761338, 94 761339 94 0 00
exempted)
(b) Outward tsxable supplies (zero rated)
0.00 0.00
(c) Other outward supplies (nil rated, exempted)
0.00
() Inward supplies (liable to reverse charge)
0.00 0.00
(e) Non-GST outward supplies
0.00

3.2 Out of supplies made in 3.1 (o) above, detalls of

inter-state supplies made
Nature of Supplles Total taxeble value
Integrated tax
|Supplles made to Unregistered Persons 0.00
Supplies made to Comoosition Taxable
0.00
Persons
Supplies made to UIN holders 0.00

4. Eligible ITC
Detalls
Integrated tax Central tax State/UT tax
A TC Availabla (whether in full or part) Cess

(1) Import of goods 0.00

(2) Import of services 0.00 0.00
(3) Inward supplies liable to reverse charge (other than 1&2 above)
(4) Inward supplies from ISD
0 00
(5) All oher iTC
1049848 90 18807.7y 9807
B.ITC Reversed
(1) As pe rules 42 &43 of CGST Rules
0.00
(2) Others 3864429 00 I487439 ù
0. Net TC avallable (A-B)
2814580,10 1468631 30
D. inellglble rTC
0 00
()As per section 17(5)
(0 00
(2) Others
0.00

B.TC Reversed
0Asper rules 42 &L43of CoST Rules 000
386429 0 487439 01

ORDER-IN-ORIGINAL No. 26/ADJ/CGST/DIV-IMP/2023-24 Page 7 of 9

 DIN-20231270UV0000618160

FY 2018-19 from
14.6 I have also verified the Tax Liability and ITCComparison chart for the
claimed during May
the portal which shows ITC amounting to Rs. 68,59,8 19/- is less
2018. The chart is shown below:
APOSTHANGBAM KH
Goods and Services Tax 14A)JPM305

Dashboards Returns > Tax liab1l1ties and ITC comparison

HELP

Trade Name - UNION ENTERPRISES

Legal Name - POSTHANGBAM KHONICHAOBA
GSTIN - 14A)PM30s9K2ZZ
MEETEI

Report last updated on - 23/09/2023 10:55 PM

Y- 2018-19

Amounts in (

Tax liability and ITC summary

per GSTI
[As per report no. 1 &3] IIC clained in GSTR-3B and accrued as
:Period Tax liability as per GSTR-1 and as per GSTR-38 [GSTR-3B - GSTR-2A] *
[GSTR-3B - GSTR-1]
As per GSTR As per GSTR Shortfall (-)/
As per GSTR-1 As per GSTR- Slortfall (- Cumulative Cumulative Excess (+) in
38 )/ Excess Shortfall (- Shortfall ( 3B
TC
(+) in )/Excess )/ Excess
liability (+) in (+) in
liability liability as
percentage
(%)
7 8 9
4 5 6
1 2

0.00 0.00 21,00,934.97 20,76,095.58 24,839.39

31,10,381.50 31,10,381.50 0.00
Apr-18
0.00 0.00 0.00 -57,51,842.70 11,07,977.18 -68,59,819.88
15,22,677.88 15,22,677.88
May-18
0.00 0.00 25,48,968.94 25,55,655.64 -6,686.70
16,31,727.38 16,31,727.38 0.00
Jun-18
0.00 10,71,076.83 10,70,382.41 694.42
10,37,092.80 10,37,092.80 0.00 0.00
Jul-18
17,42,591.88 17,42,591.88 0.00 0.00 0.00 10,11,537.96 4,95,081.88 5,16,456.08
Aug-18
0.00 0.00 0.00 21,13,628.20 21,57,357.71 -43,729.51
20,52,294.36 20,52,294.36
Sep-18
0.00 18,88,780.19 19,33,586.78 -44,806.59
16,08,422.64 16,08,422.64 0.00 0.00
Oct-18
0.35 16,31,158.22 16,45,674.18 -14,515.96
Nov-18 14,24,190. 14 14,73,407.50 49,217.36 49,217.36
0.32 18,82,698.10 21,10,494.32 -2,27,796.22
Dec-18 12,44,052.54 12,44,053.34 0.80 49,218.16

640.34 49,858.50 0.30 15,65,525.04 16,32,710.01 -67,184.97

Jan-19 12,87,550.98 12,88,191.32
21,99,293.27 -933.48
26,22,117.82 26,22,117.88 0.06 49,B58.56 0.26 21,98,359.79
Feb-19
38,32,665.87 38,50,353.91 -17,688 .04
-0.06 49,858.50 0.21
Mar-19 40.85.228.16 40,85,228.10
Total 2,33,68,328.08 2,34, 18, 186.58 49,858.50 49,858.50 0.21 1,60,93,491.41 2,28,34,662.87 -67,41,171.46

chart is bolded below:

The filing status for the month of May 2018 of the above

B267.8 S2,78
Noticee has already reversed the
14.7 In view of the above findings, Iam of the view that the
68,18,936/- under section 73 is
said ITC amount and the demand of ITCamounting to Rs.
liable to be dropped.
ORDER-IN-ORIGINAL No. 26/ADI/CGST/DIV-IMP/2023-24 Page 8 of 9
 DIN-20231270UVO000618160

2018-19 and it
48 As discussed earlier, excess lTCas deimanded was utilized in the period
was reversed in the month May 2018, interest at the applicable rate is payable by the
noticee under Section S0 of CGST 2017.

14.9 In view of the above, I proceed to pass the following orders.

15. Order:
Shri
aes15.1ldrop the charge for the demand of excess ITC claimed by
PosthangbamKhonichaoba Meitei(M/s Union Enterprises). Khoyathong Road. Thangal
Bazar. Manipur - 795001 as discussed above.
50 (3) of the CGST
15.2 Iorder for payment of interest at the ratë applicable under Section
Act. 2017, as discussed above.

15.3 This order is issued vithout prejudice to any action which may be required to be taken as
being in force.
per the provisions of CGST/MGST Act, 2017 or any other law for the time

dated 17.08.2023
16. All proceedings initiated against the taxpayer vide SCN No.02/2023-24
isdisposed of accordingly.

(DEBASHIS CHOWDHURY)
ASSISTANT COMMISSIONER

IV(09)02/ADJ/KHONICHAOBA/CGST/DIV-IMP/2023-24/ Date

POSTHANGBAM KHONICHAOBA MEITEI

(M/s UNION ENTERPRISES) [GSTIN -14AJJPM3059K2ZZ],

KHOYATHONG ROAD, THANGAL BAZAR,
IMPHAL WEST,
MANIPUR 795001

(DEBASHIS HOWDHURY)
ASSISTANT COMMISSIONER

IV(09)02/ADJ/KHONICHAOBA/CGST/DIV-IMP/2023-24/ Date

Copy forwarded for information and necessary action to:

1. The Superintendent (Range-1l), CGST Division, Imphal
2. The Superintendent (Review), CGST, HQ, Imphal
3. The Superintendent (TAR), CGST, HQ. Imphal

(DEBASHIS CHOWDHURY)
ASSISTANT COMMISSIONER

ORDER-IN-ORIGINAL No. 26/ADJ/CGST/DIV-IMP/2023-24 Page 9 of 9