1. I confirm the demand & order for recovery of excess availed ITC
amounting to Rs. 90,948/- [IGST Rs. 0/-, CGST Rs. 45,474/-, SGST Rs.
45,474/-] only u/s 73 of the CGST Act, 2017, read with relevant
provisions of Assam GST Act and IGST Act, 2017.
2. I impose penalty amounting to Rs. 20,000/- [IGST Rs. 0/-, CGST Rs.
10,000/-, SGST Rs. 10,000/-] u/s 73 of the CGST Act, 2017, read with
relevant provisions of Assam GST Act and IGST Act, 2017.
Page 6 of 38
3. I confirm the proposal for realization of interest on the confirmed
amount at point no. 1 at the applicable rate in terms of sub-section [1] of
Section 73 read with Section 50 of the CGST Act, 2017 read with
relevant provisions of Assam GST Act and IGST Act, 2017.
