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2023 (5) TMI 128 - HC - GSTSeeking remission of amount in instalments (admitted liability) - applicability of Section 80 of TNGST Act - Recovery of arrears in payment of admitted tax - Difference between Taxable value reported in GSTR-3B and GSTR-I - allegation as against the petitioner was that there had been sales suppression (outward supply) - HELD THAT:- The object of Section 80 is to benefit an assessee who approaches the Commissioner for a scheme of instalments. The sole exception to the application of Section 80 is in respect of admitted tax. The language in Section 80 is 'other than the amount due as per the liability self assessed in any return'. The petitioner thus argues that the form GSTR I does not comprise a return and thus the exclusion that is set out under Section 80 would not apply to it. This argument is rejected in limine for the following reasons. Section 2 (37) defines ‘a return’, to mean 'any return prescribed or otherwise required to be furnished by or under this Act or the Rules made thereunder'. Learned counsel for the petitioner also attempts to state that the impugned order under Section 80 has been passed even prior to the assessment having framed under Section 73. However, Section 80 makes no reference to an assessment at all. It only talks of turnover that has been self-assessed. In this case, the petitioner has filed the prescribed form setting forth the details of the outward supplies and the question of assessment does not arise. Incidentally, an assessment has also been made proximate to the proceedings for inspection when also the petitioner has acceded to the position that there has been suppression of sales - Accepting the argument of the petitioner would tantamount to a situation wherein a delinquent assessee, one who has omitted to file a return of monthly turnover but has filed the prescribed return reflecting taxable sales, is allowed the benefit under Section 80, of an instalment scheme. The object of Section 80 is only to benefit an assessee who has been complaint in effecting payment of the admitted tax. In this case, while the petitioner has filed returns it has not paid the tax and hence its barred from obtaining benefit under Section 80. The conclusion as aforesaid is supported by a decision of the Orissa High Court in the case of M/S. P.K. ORES PVT. LTD. @ M/S. PK MININGS PVT. LTD. VERSUS COMMISSIONER OF SALES TAX AND ANOTHER [2022 (5) TMI 1293 - ORISSA HIGH COURT] where it was held that Since interest is a part of tax and such tax being belated payment in respect of self-assessment, Section 80 of the OGST Act clearly excludes grant of instalment under the present fact-situation. However, the Commissioner is not conferred with power to allow such instalment in respect of amount due as per self-assessment return(s) furnished. Section 80 empowers the Commissioner to grant permission only to the taxable person to make payment of any amount due on instalment basis, on an application filed electronically in Form GST DRC-20 as prescribed under Rule 158. Petition dismissed.
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