st3 show cause notice

[satbir singhwahi]

Return ST-3  for 4/2011 to 09/2011 , was uploaded on 15.10.2011 with save status. But in Jan 2013 , notice was issued as no return is filed. Then again return of same period was filed on 13.01.2013 with filed status. Minor correction in challan no. was made in new return filed on 13.01.2013. Now show cause notice on 03.03.2013 is issued for leving penality u/s 77. What reply needs to be made finish the matter.

[YAGAY andSUN]

If return is not accepted while filed online, then, it will be treated as no return had been filed and penalty is surely imposable.

Kindly make prayer for a having lenient view while imposing penalty.

AI Summary

Late or defective return filing treated as non filing exposes taxpayer to penalty; request for leniency may be urged. An ST-3 return initially uploaded in save status and later re-filed with a corrected challan number prompted a show cause notice proposing a penalty; if an online submission was not accepted it may be treated as not filed and penalty is likely imposable, so the taxpayer should explain the filing sequence and request administrative leniency.