TMI Blog2019 (10) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Status of hearing 1. 25-3-2019 23-4-2019 Attended 2. 17-7-2019 1-8-2019 Not Attended 3. 7-8-2019 6-9-2019 Not Attended 4. 19-9-2019 (final) 14-10-2019 Attended 3. Sri N. Venu Gopala Rao, Authorized Representative of the appellant (hereinafter referred to as A.R. ) has appeared finally on 14-10-2019 for arguing the case. Finally, the appeal was heard by the Appellate Authority. Statement of facts : 4. The appellant M/s. Sri Kali Kris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically conceived NIL return and we could not file any return for this month afterwards since no pending return shown in the GSTN login. However, after 10/2017, we have migrated to composition scheme and duly discharged the actual tax liability for the month of 10/2017 as shown below; Purchase Taxable @ 18% 88,000 7,920 7,920 15,840 Purchase Taxable @ 28% 33,000 4,620 4,620 9,240 TOTAL 1,21,000 12,540 12,540 25,080 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (ST), Alcot Gardens Circle, Kakinada Division. 10. During the course of appeal hearings, the A.R. has appeared and reiterated the contentions set-forth in the grounds of appeal. 11. The appellant explained that due to unknown problems in GSTN network software, though they have attempted to file GSTR-3B return for the month of October, 2017, it was automatically conceived NIL return and they could not file any return for that month afterwards since no pending return shown in the GSTN login. 12. The appellant further submitted that after October, 2017, they have migrated to composition scheme and paid the actual tax liability for the month of October, 2017 as shown below; Purchase Taxable @ 18% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for appeal orders in their favour. Issues for Adjudication : (1) 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? Analysis : 15. Perused the grounds of appeal along with assessment order passed by the A.A., and after thorough verification of records, the findings of the appellate authority are stated below; 16. The primary explanation of the appellant is that due to certain software error though they have attempted for filing return of the month of October, 2017, but the system ..... X X X X Extracts X X X X X X X X Extracts X X X X
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