2026 (7) TMI 632

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....6.11.2025 issued under Rule 145(1) of the Central Goods and Services Tax Rules, 2017 (for short 'the Rules'), read with Section 79 (1) (c) of the Central Goods and Services Tax Act, 2017 (for short 'the Act'), has been challenged by the petitioner on the ground that it does not precede any adjudication. 3. Counter-affidavit has been filed by respondent No.1. 4. Learned counsel for respondent No.1 has submitted that under Section 75(12) of the Act, in the case of self-assessed tax, recourse to Section 79 of the Act can be undertaken without any adjudication proceedings. 5. The present case relates to tax period 2021-22. The self-assessed tax return in respect of which the impugned garnishee notice has been issued is for the period f....

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....nything contained in section 73 or section 74 of the Act, where any amount of self-assessed tax in accordance with the return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79. An explanation has been added to sub-section (12) of section 75 vide section 114 of the Finance Act, 2021 with effect from 01.01.2022 to clarify that "self-assessed tax" shall include the tax payable in respect of outward supplies, the details of which have been furnished under section 37, but not included in the return furnished under section 39." (Emphasis applied) The CBIC by virtue of this instruction has clarified t....

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....of outward supplies and that reported in return.-(1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GST-1, as amended in FORM GSTR-1A if any, or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR- 3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC- 01B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended fr....