2024 (12) TMI 1439

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sparsh Bhargava, Ms. Ishita Farsaiya and Ms. Vanshika Taneja, Advs. For the Respondents: Mr. Akshay Amritanshu, SSC along with Ms. Swati Mishra, Ms. Drishti Saraf and Ms. Pragya Upadhyay, Advs. Mr. Premtosh K. Mishra, CGSC along with Mr. Manish Vashist and Ms. Sanya Kalsi, Advs. for UOI. Mr. Rajeev Aggarwal, ASC along with Mr. Shubham Goel, Adv. ORDER W.P.(C) 15831/2024 & CM APPL. 66455/2024 (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Supplies 13548349 84888204 84888204 Total Amendment to Outward Supplies   11718740 11718740 Advances Received or Adjusted   122346038 122346038 Total 13548349 218952982 218952982 B. Total Liability declared in GSTR-3B 13548349 79723704 79723704 C. Difference (A-C) 0 139229278 139229278             Total Difference 2784....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s the actual tax liability on advances received is Rs 6,05,89,268 under each head of CGST and SGST and the actual tax liability on advances adjusted is Rs 6,17,56,768.53 under each head of CGST and SGST. The net impact of Advance received and adjusted is Rs 11,67,500, but your goods self has added the amount of tax on advances received and adjusted instead of arriving the net impact between the tw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring the petitioner's responses to the SCN, the authority in its order dated 30 August 2024 has proceeded to observe as follows: "13.4 Therefore, based on the self-assessed outward liability declared by the Noticee in their GSTR-1 returns, for the financial 2019-20, the noticee was required to declare the same liability in their GSTR-3B returns for payment of self-assessed tax. Thus, I hold that....