2024 (12) TMI 1439

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....ARMA For the Petitioner: Mr. 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.(....

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....sp; Integrated Tax Central Tax State/UT Tax Total Outward 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. Differ....

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....ST and SGST. Further, wrongly considered tax liability on advances received and advances adjusted for Rs 12,23,46,038 under each head of CGST and SGST whereas 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 ....

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....nterest under Section 50 of the CGST Act, 2017 and penalty under Section 122 of the CGST Act, 2017 are also recoverable from the Noticee." 3. After considering 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 re....