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2019 (10) TMI 1323 - Commissioner - GSTSuppression of facts or not - Whether the appellant contention that they have discharged the actual net tax liability for the month of October, 2017, hence the suppression of tax arrived through mismatch report is not factual and correct, has been substantiated with logical explanation and dependable evidence or not? HELD THAT:- As per the computation of actual accounts, the gross tax liability for the month of October, 2017, was admitted by the appellant for ₹ 38,647/- the same as determined by the A.A. However, the appellant explained that after adjusting eligible ITC of ₹ 25,080/-, they have paid the remaining tax liability of ₹ 13,568/- on 28-12-2017. This fact could not be verified by the assessing authority, because the AA has not correctly scrutinized the appellant contentions and one sidedly construed the under declared tax even though the appellant has established that they have duly discharged the net tax payable for the month of October, 2017. The facts & evidence adduced by the appellant with reference to balance liable tax obviously suggest that the determination of under declaration by AA is lacking certainty and authenticity. On the other hand, the appellant has strongly proffered and corroborated that after adjusting the eligible ITC, they have duly paid the net tax liability for the month of October, 2017. It is pertinent here to observe that mismatch reports is indicative in nature, but cannot be seen as final to conceive any suppression of turnover/tax. The AA ought to have examined the appellant contentions submitted in response to the show cause notice, which the AA failed to do so. The tax levied basing on mismatch reports is annulled & the appellant contentions are found sustainable with reference to rational arguments and corroborative evidence - In the end, the assessment is annulled on the levy made by the assessing authority - Appeal allowed - decided in favor of appellant.
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