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2021 (6) TMI 826 - Commissioner - GSTFailure to deposit the GST Liability - GST was collected from the customers - failure to pay interest on the GST deposited/debited - non-filing of returns - issuance of invoice for outward supply or not - Penalty under Section 122(2) (b) of CGST Act - HELD THAT:- The appellant has issued the invoices for his whole outward supply and in the invoices he has charged the GST also. Therefore, it is very much obvious that liability of tax is arised upon the appellant at the time of issue of invoices and accordingly he should have to discharge his tax liability by filing the returns within the stipulated time but he did not do so. Hence he has violated the provisions of GST Act and rules made thereunder. Non-Filing of returns within stipulated time - HELD THAT:- The appellant has filed its returns and discharged his tax liability for the period Dec-2017 to July-2018 only after initiation of investigation. Further, the assessee/appellant was defaulted to file the returns and discharge its tax liability within the stipulated time for earlier period i.e. July 2017 to Nov 2017 also. The appellant did not file the GSTR-3B return for subsequent period August-2018 to March-2019. The continuous failure of filing of returns and not discharging its tax liability within the stipulated time by the appellant itself indicate the ill intention of the appellant. Non filing of returns and non discharging of liability is clear cut violation/ contravention of provisions of Section 37,39,49,50 & 59 of CGST Act and rules made thereunder - the appellant has issued the tax invoices for its outward supplies to his customers mentioning the tax liability on its and as per provisions of Section 12 & 13 of CGST Act, tax liability is arise on the date of issuance of invoices only - thus, the appellant failed to discharge his tax liability with intent to evade the same. In the instant case, there is no doubt in the fact that the appellant is regular defaulter of the payment of tax and filing of returns which shows contraventions of the GST laws and rules made thereunder. This act of omission and commission itself establish the charge of suppression - any offence can not be proved without the records/documents of offender/ assessee/tax payer. In the instant case also investigating as well as adjudicating authority has established the demand with documentary evidence which were collected from him. Penalty under Section 122(2) (b) of CGST Act - HELD THAT:- The contravention of the appellant has already been discussed in foregoing paras and it is established that he failed to deposit the tax within the stipulated time as provided in the GST Act and rules hence penalty under Section 122(2) (b) of CGST Act itself attracted in the instant case. The order passed by the adjudicating authority is proper and correct - Appeal disposed off.
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