TMI Blog2021 (2) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... riwal, learned counsel for the petitioner, that the petitioner approaches the appellate authority highlighting the issues raised before this Court, as also pointing out the errors apparent on the face of record, if any, enabling the authority to reconsider the petitioner s case based on the material so placed. Petition disposed off. - Civil Writ Jurisdiction Case No.9769 of 2020 - - - Dated:- 27-1-2021 - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s : Mr. Brisketu Sharan Pandey For the Respondent/s : Mr. Lalit Kishore (Ag) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): (i) For Issuing a writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent for revoking the bank attachments relation to August 2019 for FY. 2019-20. (v) For issuance of appropriate writ directing the respondents to adjust the amount and reassess keeping in view the fact thus Petitioner has deposited excess deposited against the monthly tax liability for the month of July 2019 wherein already i.c. liability in excess i.e. amount worth ₹ 17,40,327/- (with break-up of ₹ 6,71,537/as SGST, ₹ 6,71,537/- as CGST, with late fine of ₹ 2500/- and ₹ 2500/- as late fee paid for delay in filing of the return; further ₹ 3,92,253/has been paid as IGST) has been paid against actual liability of ₹ 17,35,527/- and the return in Form-3B has been filed with late fine and la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven this demand notice for interest of ₹ 2,83,094/- (₹ 36,312/1GST, ₹ 1,23,391/- CGST ₹ 1,23,391/SGST for the period of May-19 to Aug-19) due to the petitioner's late GSTR-3B filing of the same month which the respondent had already assessed under section 62 of the Central Goods and Services Tax Act,2017, the order of summary best judgment assessment orders. (vii) For issuance of appropriate direction including the mandamus directing the respondents to pass fresh assessment order for the period until February 2020 if any additional liability/ discrepancy found after scrutiny of the return filed u/s 61 since the petitioner has already filed all his monthly returns and as per the petitioner there is no outst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned order of assessment dated 14.09.2019 would stand merged with the said return insofar as the actual figures of purchase, sale and liability of tax admitted and paid by the petitioner is concerned; d) For further holding and a declaration that the determination of tax and interest liability under section 62 of the Goods And Services Tax Act, 2017 (hereinafter referred to as the act for short) is based on absolute presumption of figures and cannot be a substitute for actual figures of purchase, sale, tax liability admitted by the petitioner in the return for the tax period in question; e) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wal, learned counsel, argues that even after passing of the order under Section 62 of the Act, petitioner has a right in law, to take recourse to the provisions, prior thereto. Well, on merits, we do not express any opinion and leave it to the wisdom of the appellate authority to consider all these issues, to the attending facts. We are inclined to pass such an order, more so when we notice that such pleas were taken not for the first time before this Court but before the appellate authority. As such, as jointly prayed for, present petition is being disposed of in the following terms: (a) Petitioner shall appear before the appellate authority, either through physical or digital mode on 30.11.2020 at 10.30 A.M.; (b) The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
