TaxTMI 
TaxTMI 
TaxTMI 
2023 (5) TMI 128
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....estion) 2. There was an inspection in the premises of the petitioner on 11.03.2019 when several discrepancies were noted. The petitioner has unequivocally admitted to those discrepancies even at the time of inspection as revealed from communication dated 22.10.2019 wherein it accedes to the position that there has been non-payment of GST for the period in question. 3. Their explanation was to the effect that the Company had incurred loss on account of the fall in the prices of imported coal and that it was holding huge stock and was compelled to sell the same at unviable prices to avoid demurrage, interest and other dues to the port at Krishnapatanam. 4. At the time of inspection, sworn statement has also been recorded wherein the petiti....
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.... It is to be noted, and this is very relevant, that on 11.11.2019, the assessment of the petitioner for the period 2018 - 2019 had been taken up under Section 73 of the Act. Notices had been issued to the petitioner and responses solicited. One of the issues that arose related to the very lacunae that had been deducted at the time of inspection, that the petitioner had filed details of outward supplies in Form GSTR-1 for the period in question which showed that substantial sales had been made by it, though it had not filed monthly returns in Form GSTR-3B. 7. The allegation as against the petitioner was that there had been sales suppression. In alignment with the stand taken by the petitioner at the time of inspection and even thereafter pl....
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....48776 1988470 17703462 17703462 37395394 -8146618 Total 46840817 176583315 176583315 400007447 71665749 210212624 210212624 492090997 -92083550 9. The response of the petitioner before the Assessing Authority was that they accepted the tax demanded and would remit the same after adjusting available credit. After considering the reply of the petitioner, this is conclusion of the officer:- "Proper Officer's Remarks: The reply of the person is perused and it is ordered that the tax difference of Rs.92083550/- is payable along with interest u/s 50(3) of TNGST Act, 2017. 2018-19 Diff (Tax Due) Order 2018-19 Diff (Tax Due) Order Date Due Date of filing of return No of Days delayed Interest IGS....
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....payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instalments not exceeding twenty four, subject to payment of interest under section 50 and subject to such conditions and limitations as may be prescribed: Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery." 12. The object of Section 80 is to benefit an assessee who approaches the Commissioner for a scheme of instalments. The sole exception to the application of Sec....
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....entieth day of the month succeeding such calendar month or part thereof. (2) A registered person paying tax under the provisions of section 10 shall, for each quarter or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of turnover in the State or Union territory, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such quarter. (3) Every registered person required to deduct tax at source under the provisions of section 51 shall furnish, in such form and manner as may be prescribed, a return, electronically, for the month in which such deductions have been made within ten days after the end of such month. (4) Every taxable person r....
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....rn is unacceptable and contrary to the scheme of the Act. 16. Learned counsel for the petitioner also attempts to state that the impugned order under Section 80 has been passed even prior to the assessment having framed under Section 73. However, Section 80 makes no reference to an assessment at all. It only talks of turnover that has been self-assessed. In this case, the petitioner has filed the prescribed form setting forth the details of the outward supplies and the question of assessment does not arise. Incidentally, an assessment has also been made proximate to the proceedings for inspection when also the petitioner has acceded to the position that there has been suppression of sales. 17. Accepting the argument of the petitioner woul....