2024 (8) TMI 445

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pal. 2. Petitioner is a Private Limited Company incorporated under the provisions of the Companies Act. The petitioner/Company is also registered under the Goods and Service Tax Act, 2017. Petitioner being a registered dealer engaged in retail/wholesale business of motor cars and motor vehicles and parts thereof and other items. 3. The present dispute relates to payment of GST of the period 1/4/2017 to 31/3/2018. Petitioner submitted annual return for the financial year 2017-2018 (Form GSTR-9) declaring total turnover of Rs. 2,65,36,81,693.81. Thereafter, petitioner filed Reconcilation Statement (Form GSTR-9C) disclosing annual turnover of Rs. 3,45,78,00,312/-. Accordingly, un-reconciled turnover was disclosed Rs. -80,41,18,618.19/- h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s that mistakenly the amount of CGST has been included in the annual turnover of the petitioner which is contrary to the definition of "turnover" given in CGST Act, 2017. Petitioner has not been given proper opportunity of personal hearing by the Additional Commissioner. The petitioner personally appeared on 16/1/2024 and made oral submissions. Thereafter, petitioner submitted a detailed explanation in writing along with annexures. However, petitioner did not opt for personal hearing because of satisfaction shown by the Authorities to his oral submissions. Learned counsel further submits that if the Authority was not in agreement with the submissions and an adverse decision was contemplated, then opportunity of hearing ought to have been gi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner in paragraphs 10 to 17 and rejected the same by recording cogent reasons. The Additional Commissioner has specifically observed that the noticeee has not provided the substantial documents during adjudication and on examination of the returns, it could be observed that the applicable GST was not deposited by the noticee on unreconciled turnover. All these arguments on merits are liable to be considered by the appellate Authority. The remedy of appeal cannot be avoided because 10% amount of total recovery amount is liable to be deposited. Learned counsel has placed reliance on decision of the Apex Court in the cases of The Assistant Commissioner of State Tax and Others Vs. M/s Commercial Steel Limited (Civil Appeal No. 5121 of ....