AI Drafter 
TaxTMI 
TaxTMI 
2023 (5) TMI 128
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....ber, 2018 - March, 2019. (period in question) 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 stateme....
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....9 by the Commissioner holding that the facility of grant of instalments under Section 80 is only in respect of disputed tax and not admitted tax. 6. 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 p....
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.... 13206677 4401677 4402500 4402500 13206677 0 Jan'19 3536441 5205731 5205731 13947903 3536441 12180731 12180731 27897903 -13950000 Feb'19 0 3406832 3406832 6813664 3324619 4860332 4860332 13045283 -6231619 Mar'19 1043470 14102653 14102653 29248776 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, th....
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....en rejected by impugned order dated 20.05.2020 reiterating the original view that had been expressed by the first respondent to the effect that Section 80 would not be applicable in cases of arrears in payment of admitted tax. 11. This writ petition has been instituted on the ground that benefit under Section 80 of the grant of instalments should have been extended to the petitioner. Section 80 reads as follows:- "On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for 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 ....
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.... "Furnishing of returns.- (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed, on or before the twentieth 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 qu....
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....o furnish such return. (8) Every registered person who is required to furnish a return under subsection (1) or sub- section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period." 15. Inter alia Section 39 refers to 'a return, .. , of inward and outward supplies of goods or services or both..'. The return of outward supplies is in form GSTR 1 and is the return that has been filed by the petitioner. Thus, the argument that GSTR 1 only deals with 'details' and hence would not constitute a statutory return is unacceptable and contrary to the scheme of the Act. 16. Learned counsel for the petitioner also attempts to state that....