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Without any adjudication process, the claim of ITC cannot be denied.

Section 79 of the CGST Act — Recovery of Government dues –- The petitioner counsel submitted that notice under Section 79 of the Act has been issued for alleged recovery of government dues on 24.07.2020 upon petitioner’s banker without any adjudication process under Section 73 and 74 of the Act. The petitioner has a credit of ITC to the tune of Rs. 3,04,15,359/- and the Petitioner admits tax liability of Rs. 1,14,53,646.91/-. The counsel for the petitioner submitted that petitioner on his own has deposited Rs. 15 lacs towards aforesaid tax dues. Petitioner is ready to pay the tax liability of Rs. 1.14 Crores in reasonable instalments pending any adjudication on the denial of his claim of ITC of 3.04 Crores. The respondent’s counsel sought some one week time to file counter affidavit. Held that:- The Hon’ble High Court listed the matter on 03.02.2021. Further directed that if petitioner deposits an amount of Rs. 20 lacs within a period of ten days, no coercive steps be taken against the petitioner till the next date.
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