To,
The ……………………..,
……………………………,
……………………………,
Subject: Response to Notice Issued u/s 74 of the CGST Act – Request to Drop Proceedings
Dear Sir,
I am writing in response to the notice issued u/s 74 of the CGST Act, 2017, dated ……………, regarding the alleged wrongful availment of Input Tax Credit (ITC) based on fake invoices for the tax period month of …………….year to month of …………….year.
I would like to bring to your attention that this matter has already been fully addressed u/s 73 of the CGST Act. Specifically:
- Previous Compliance:
We previously received a notice u/s 73 concerning the same issue. In response, we reviewed our records and submitted the necessary documentation. We voluntarily deposited the applicable tax amount, along with interest and any penalties u/s 73. - No Intent of Fraud or Misstatement:
The payment was made due to a bona fide error, without any intent to commit fraud or deliberate misstatement. Our compliance u/s 73 was undertaken in good faith to rectify an inadvertent mistake. - Request to Drop Proceedings:
Given that this issue has already been resolved u/s 73, invoking Section 74 is unwarranted. Section 74 pertains to cases of fraud, willful misstatement, or suppression of facts, which does not apply here, as our error was neither willful nor deliberate. The principle of double jeopardy also applies, as we have already faced penalties for this matter.
In light of the above, I respectfully request that you drop the current proceedings initiated u/s 74 of the CGST Act, 2017, as the issue has already been settled u/s 73.
I appreciate your prompt consideration of this request and kindly ask for confirmation of the case closure at your earliest convenience.
Thank you for your understanding and cooperation.
Yours sincerely,
……………………..
GSTIN ……………………..
email: ……………………….
Mobile ………………………..
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Dated – 30-10-2023
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