TaxTMI 
TaxTMI 
2025 (9) TMI 1142
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.... "(i) I confirm the demand of interest of Rs. 11,82,579/- (IGST interest Rs. 1,60,581/- + CGST interest Rs. 5,10,999/- (Rupees Eleven lakhs eighty two thousand five hundred and seventy nine only) for the belated payment of GST amount for the period from July 2017 to March 2018 and demand payment of the same from M/s. Sun Tamilnadu Security Management Services Private Limited, D.No.2, P.No.3, State Bank Officers 2nd Colony, Bye-Pass Road, Madurai - 625 010 under Section 50(1) of the CGST and TNGST Acts, 2017 read with under Section 73(9) of CGST Act, 2017/Section 73(9) of TNGST Act, 2017 read with Section 20 of the IGST Act, 2017; (ii) I appropriate the payment of interest of Rs. 11,81.924/- (IGST interest Rs. 1,58,986/- + CGST interest Rs. 5,11,469/- + SGST interest Rs. 5,11,469/-) towards the demand of interest as per (i) above; (iii) I confirm the demand of GST amount of Rs. 1,89,89,748/- (IGST Rs. 17,79,488/- CGST Rs. 86,05,130/- + SGST Rs. 86,05,130/-) (Rupees One Crore eighty nine lakhs eighty nine thousand seven hundred and forty eight only) M/s. Sun Tamilnadu Security Management Services Private Limited for the period 2018-19 under Section 73(9) of CGST....
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....pted to settle the case under the Samadhan Scheme, as the Petitioner has already paid the tax amount on the dates mentioned above. 6. As per Section 128A(1) of the CGST Act, 2017, which is parametria with Section 128A(1)(c) of the TNGST Act, 2017, the amount of tax is to be paid on or before the date as may be notified by the Government on the recommendation of the GST Council, in which case, no interest under Section 50 of the respective GST enactments and penalty under the Act shall be payable. 7. Under these circumstances, the Petitioner made an application dated 30.06.2025 for settling the dispute in terms of Notification No. 21/2024-Central Tax and the corresponding Notification issued by the State Government both dated 08.10.2024, as per which, the date up to which the payment for tax was payable as per notice or statement of order referred to in Section 128A(1) (a, b or c) of the CGST Act, 2017 was specified as on 31.03.2025. It is admitted that the Petitioner has paid the remaining tax liability for three months on 27.01.2023 and 28.01.2023. 8. The Petitioner further vide Letter dated 30.06.2025 i.e., on the same day of filing the application under Section 128A(1) ....
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.... (b) an order passed under sub-section (9) of section 73, and where no order under sub-section (11) of section 107 or sub-section (1) of section 108 has been passed; or (c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed, pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed: pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as t....
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....tate Government for the purpose of availing the benefit under Section128A of the TNGST Act, 2017 on the same day. 15. To avail the benefit of Notification No.21/2025-CT dated 08.10.2024, the tax liability has to be paid within the cut off date mentioned in the said notification and the application has to be filed within the time stipulated in Rule 164 of the respective GST Rules from the date notified in the aforesaid notification. Content of Notification No.21/2025-CT dated 08.10.2024 is extracted hereunder:- S.O.....(E).-In exercise of the powers conferred by sub-section (1) of section 128A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (the said Act), the Central Government, on the recommendations of the Council, hereby notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause (c) of the said section, as the case may be, can be made by the class of registered person specified in the corresponding entry in column (2) of the said Table, namely:- Table Sl.No. Class of registered person ....
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....of Section 128A of the CGST Act, 2017. 19. As per proviso to Rule 164(7) of the CGST Rules, 2017, where an applicant has filed an application for withdrawal of appeal or writ petition filed before the Appellate Authority or Tribunal or Court, as the case may be, but the order for withdrawal has not been issued by the concerned authority till the date of filing of such application under sub rule 1 or sub rule 2, the applicant shall upload a copy of application or document filed for withdrawal of said appeal or writ petition along with the application under sub rule 1 or sub rule 2 and shall upload the copy of the order for withdrawal of the said appeal or the writ petition on common portal within one month of the issuance of the said order for withdrawal by the concerned authority. 20. Rule 164(6) and 164(7) of the CGST Rules, 2017 read as under:- CGST Rules, 2017 Rule 164(6) Rule 164(7) 164 (6):- Any person who wishes to file an application under sub-rule (1) or sub-rule (2), may do so within a period of three months from the date notified under sub-section (1) of section 128A: Provided that where an application in FORM GST SPL-02 is to be filed in ca....
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....n 73 of the respective GST enactments and had suffered an Assessment Order dated 31.10.2022 as detailed above. 22. As against the tax liability of Rs. 1,89,89,748/- for the tax period between April 2018 to March 2019 under Section 73(9) of the respective GST enactments, Petitioner has paid a sum of Rs. 1,30,46,721/-. The aforesaid sum was also appropriated vide the aforesaid Assessment Order dated 31.10.2022. Thus, there was a balance of Rs. 59,43,477/- [Rs.1,89,89,748/- - Rs. 1,30,46,721/-]. The aforesaid amount of Rs. 59,43,477/- was also discharged by the Petitioner on the following dates:- Sl.No. Date Period Amount 1. 27.01.2023 December 2018 to February 2019 Rs.33,62,071/- 2. 28.01.2023 January 2019 Rs.25,84,040/- 23. The application for waiver under Section 128A(1) of the CGST Act, 2017 was filed by the Petitioner on 30.06.2025. As mentioned, the last date for making payment under the said Notification No.21/2025-CT dated 08.10.2024 was 31.03.2025. 24. Admittedly, a sum of Rs. 1,30,46,721/- out of Rs. 1,89,89,748/- was paid prior to passing of the Assessment Order dated 31.10.2022. The balance sum of Rs. 59,43,477/- was paid on the....