2019 (10) TMI 1323

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....s 'Assessing Authority'/for short 'A.A.') during the tax period from July, 2017 to June, 2018 under CGST/APGST Act, 2017 in GSTIN : 37ALVPG7858C1ZK vide Orders dated 4-1-2019, disputing levy of tax of Rs. 38,648/-. 2. The case is posted for hearing details are as under : Sl. No. Date of notice issued Posted for hearing date Status of hearing 1. 25-3-2019 23-4-2019 Attended 2. 17-7-2019 1-8-2019 Not Attended 3. 7-8-2019 6-9-2019 Not Attended 4. 19-9-2019 (final) 14-10-2019 Attended 3. Sri N. Venu Gopala Rao, Authorized Representative of the appellant (hereinafter referred to as 'A.R.') has appeared finally on 14-10-2019 for arguing the case. Finally, the appeal was h....

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....for this month afterwards since no pending return shown in the GSTN login. However, after 10/2017, we have migrated to composition scheme and duly discharged the actual tax liability for the month of 10/2017 as shown below; Purchase Taxable @ 18% 88,000 7,920 7,920 15,840 Purchase Taxable @ 28% 33,000 4,620 4,620 9,240 TOTAL 1,21,000 12,540 12,540 25,080           Tax liability 38,647       Less : ITC eligible 25,080       GST payable 13,567       GST paid 13,568       Thus, after adjusting the GST ITC of Rs. 25,080/-, we have made p....

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.... appellant further submitted that after October, 2017, they have migrated to composition scheme and paid the actual tax liability for the month of October, 2017 as shown below; Purchase Taxable @ 18% 88,000 7,920 7,920 15,840 Purchase Taxable @ 28% 33,000 4,620 4,620 9,240 TOTAL 1,21,000 12,540 12,540 25,080           Tax liability 38,647       Less: ITC eligible 25,080       GST payable 13,567       GST paid 13,568       13. The appellant contended that through the above computation and procedure, they have discharged the net tax ....

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....647/- the same as determined by the A.A. However, the appellant explained that after adjusting eligible ITC of Rs. 25,080/-, they have paid the remaining tax liability of Rs. 13,568/- on 28-12-2017. This fact could not be verified by the assessing authority, because the AA has not correctly scrutinized the appellant contentions and one sidedly construed the under declared tax even though the appellant has established that they have duly discharged the net tax payable for the month of October, 2017. Conclusion : 17. These facts & evidence adduced by the appellant with reference to balance liable tax obviously suggest that the determination of under declaration by AA is lacking certainty and authenticity. On the other hand, the app....