Unless amount of excess GST credit taken has not been quantified, punishment cannot be imposed [HC]

Unless amount of excess GST credit taken has not been quantified, punishment cannot be imposed [HC] The Judgment is given below for reference: The petitioner is an Assessee before the respondent authorities, in terms of the provisions of the Central Goods and Services Tax Act, 2017, (in short 'CGST Act'). The CGST Act was implemented with effect from 01.07.2017 and provides for the assessment of turnover from sales and services as enumerated therein. Regular monthly returns have been filed by the petitioner and this is not disputed. 2. While this was so, there appears to have been an investigation initiated by the respondents in the premises of the petitioner, commencing from 15.10.2018 and continuing on various dates thereafter. Seizures of voluminous documents and records have been effected. The petitioner has also been called upon to furnish various records and has done so, under letters dated 17.11.2018 and 22.11.2018. 3. The list of documents submitted on 17.11.2018 is set out below:- 'JAYACHANDRAN ALLOYS PVT LTD Following Original / Documents submitted to GST HPU Officers dt: 17/11/2018

S.No.	Name of the Register	Reports Date
		From	To
1	Despatch Inspection Report	3/14/2018	4/21/2018
2	Lead Counting Note	9/25/2018	11/1/2018
3	Daily stock book	9/6/2018	11/17/2018
4	Vehicle Follow up chart	7/5/2018	9/20/2018
5	Daily stock book	5/30/2018	9/5/2018
6	Daily stock book	11/1/2017	2/18/2018
7	Despatch Inspection Report	5/31/2018	6/26/2018
8	Despatch Inspection Report	2/6/2018	3/13/2018
9	Battery Dimandle scrap Inward	2/11/2018	11/16/2018
10	Lead Outward Note	7/11/2018	11/17/2018
11	Lead Outward Note (security)	3/28/2018	11/17/2018
12	Lead Outward Note	11/1/2018	11/17/2018
13	JCA Ganeshapuram to JCG Perundhurai DC Material Register	10/12/2018	11/17/2018
14	Store Inward Note	7/1/2018	11/17/2018
15	Loading Log sheet	7/11/2017	8/21/2017
16	Daily stock book	4/25/2017	8/21/2017
17	Daily stock book	8/3/2017	7/9/2017
18	Lead Loading Log sheet	10/10/2017	12/26/2017
19	Lead Loading Log sheet	7/13/2018	9/5/2018
20	Export Inspection Report	3/23/2017	10/31/2017
21	Export Inspection Report	6/28/2018	11/11/2018
22	Vehicle Follow up chart	7/18/2017	5/2/2018
23	1 Box File

4. In letter dated 22.11.2018 addressed by the petitioner to the first respondent, acknowledged by the first respondent on the same date, the details of other documents and records supplied by the petitioner are mentioned, as follows: 'The total Nos. of documents submitted is 61 Nos. and the hard copy given to you is 56 Nos. The total No. of pages given to you is 2935 The total No. of registers submitted is 34 Nos.' 5. Statements have been recorded from various persons including the Managing Director of the petitioner company on various dates in the course of proceedings as below:-

S.No.	Name of the Staff	Designation	Hearing Date
1	Mr.V.Saravanan	Billing Staff / Authorised Signatory	6.12.2018 & 7.12.2018
2	Mr.V.Vinothkumar	Stores Supervisor	6.12.2018 & 7.12.2018
3	Mr.D.Rathinamoorthi	Stores Supervisor	7.12.2018
4	Mr.S.Viveganandhan	Production Manager	17.12.2018
5	Mr.M.Mahendhiran	Despatch Supervisor	18.12.2018
6	Mr.S.Sivagurusamy	General Manager	19.12.2018
7	Mr.D.Jegadeesh	Finance Manager	26.12.2018
8	Sri.C.Pradeep	Managing Director	27.12.2018, 03.01.2019 & 04.01.2019

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