2021 (9) TMI 420

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....s a works contractor executing civil contract works for Nellore Municipal Corporation, 3rd respondent herein. The 2nd respondent issued notice dated 23.01.2020 under Section 74(1) of the APGST Act, 2017 for the tax period April, 2018 - March, 2019 claiming an amount of Rs. 15,69,002/- towards estimated tax payable with 6% interest basing on the data provided by the Comprehensive Financial Management System (CFMS) alleging that the payments received by the petitioner from the 3rd respondent were not tallying with the turnover reported through GST returns. The petitioner submitted his explanation dated 20.02.2020 with the available information clearly mentioning therein the reason for the difference. However, the 2nd respondent, without co....

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....r fixing the tax with interest at Rs. 22,82,579/-. He thus prayed to set aside the impugned order and remand the matter back to the 2nd respondent for fresh consideration. 5. Learned Government Pleader supported the impugned order and argued that the said order was passed only after taking into consideration the explanation submitted by the petitioner and that there is no flaw in the said order. 6. As can be seen, the main observation of the 2nd respondent in the impugned order dated 21.09.2020 is that the data projected in CFMS relating to payments received by the petitioner from various Departments for execution of the work contracts was not tallying with the turnover reported through GSTR 3B returns. Basing on such observation, he ....