TaxTMI 
TaxTMI 
2026 (7) TMI 748
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....ments. 2. By a Common Order today in W.P.No.2142 of 2026 [Turbo Energy Private Limited], W.P.Nos.35967, 35970, 35974 and 35976 of 2024 [Fastenex Private Limited] and W.P.Nos.14487, 14492 and 14500 of 2025 [Ispahani Estates Private Limited], a detailed order has been passed insofar as the invocation of extended period of limitation under Section 74 of the respective GST Enactments. 3. In this Writ Petition, the Petitioner has challenged the Impugned Order dated 05.07.2024 passed by the Respondent for the Tax Period 2019-2020. 4. By the Impugned Order dated 05.07.2024, a part of the demand proposed in the Show Cause Notice in GST DRC-01 dated 20.12.2023 has been confirmed and a part of the demand has been dropped. 5. Revenue Abstr....
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....stricted it to Rs. 13,04,25,773.38/- and the same was not reflected in GSTR-3B. 10. The learned counsel for the Petitioner was unable to get the demand from the customers / recipients and that the Petitioner was willing to pay tax and that the Petitioner had not suppressed any fact in GSTR-1. 11. I have considered the arguments advanced by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 12. The facts on record reveal that an inspection was carried out by the Central Authority on 24.08.2021 and during the course of the inspection, the Petitioner discharged part of the tax liability of Rs. 15,00,000/- on account of failure of the Petitioner to file the return for the period between Augus....
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....out by the State Authority on 04.10.2021 in respect of which an Inspection Report in INS-02 dated 28.02.2023 was also issued to the Petitioner followed by Intimation in GST DRC-01A dated 11.08.2023 and Detailed Notice under Section 74 read with a summary of the Show Cause Notice in GST DRC-01 dated 20.12.2023 to which the Petitioner has replied twice on 29.06.2024 and 03.07.2024 which has now culminated in the Impugned Order. 18. Thus, it is evident that the records revealed that the Petitioner had failed to pay the tax due during the entire tax period which was also pointed out in the Inspection Report in INS-02 dated 28.02.2023 by the Central Authority in the earlier inspection conducted on 24.08.2021 pursuant to which the Petitioner h....
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....R 9C: The taxpayer has not filed annual return in GSTR 9 and GSTR 9C for the year 2019-2020. Since the taxpayer has not filed annual return in GSTR 9 though the turnover has exceeded 2 Crores, penalty of 0.25% of the total turnover has been imposed as per Section 47(2) of TNGST and CGST Acts, 2017 as below: 47. (2) Any registered person who fails to furnish the return required under Section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State. Year Total Turnover Penalty @ 0.25% CGST SGST Total 2019-2020 256323581 640809 640809 ....