2026 (7) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the demand confirmed are as under: Sl.No. Show Cause Notice Issued by Issue Involved Period 1. Dt. 30.06.2022 issued under Section 74 Joint Commissioner of GST and Central Excise, Chennai South Commissionerate Difference b/w Form GSTR-1 and Form GSTR-3B March 2018 (2017-18) April 2018 -March 2019 (2018-19) 2. Dt. 04.08.2022 issued under Section 73 Additional Director General of Goods and Services Tax Intelligence Chennai Zonal Unit Difference b/w Form GSTR-1 and Form GSTR-3B April 2019 - March 2021 3. Dt. 12.12.2022 issued under Section 73 Superintendent of Central Tax, Vadapalani IV Range Wrong availment of ineligible ITC July 2017-March 2018 2. In this writ petition, the pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioner submits that once the tax payable towards the outward supplies were declared in GSTR-1, mere failure to make a corresponding declaration in GSTR-3B would not, by itself, amount to suppression of facts to evade tax within the meaning of Section 74 of the respective GST enactments. It is further submitted that the tax amount has already been fully paid on various dates, which has also been acknowledged in the impugned order. 7. Apart from this, the learned counsel for the petitioner further submitted that for the identical default committed by the petitioner for the succeeding period, the respondent had invoked the machinery under Section 73. Therefore, this Court may exercise its discretion under Section 75(2) by treating the proce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... would follow as a natural corollary. The above discussions and findings prove beyond any doubt that the Taxpayer being well aware of their tax liabilities, collected rental amounts along with GST from their client but chose not to remit the same. They further did not file GST Returns in time thereby suppressing the fact of receipt of taxable income, which surfaced only owing to the investigation conducted by the department." 10. It is therefore submitted that the order imposing the penalty under Section 74 of the respective GST enactments on the petitioner cannot be found fault with. 11. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 12. Th....