9911796707
TMI Blog2022 (5) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... it of CERTIORARI after calling for the entire connected records relating to the impugned proceedings of the Additional Commissioner of CT (Appeals), Guntur dated 29.07.2021 in order in Appeal No.TTD-GST-000-APP-008-21-22/Appeal No.02/2020-21e(T) GST as also the proceedings of assessment in GSTR Asmt-13 bearing No.03/2020 dated 13.08.2020 and communication dated 27.08.2020 in the shape of Corrigendum-cum-Addendum and the impugned order of rectification dated 12.11.2020 issued under Section 161 of the CGST Act by holding the impugned proceedings as illegal, without authority of law, without jurisdiction......" 3. The circumstances, which lead to filing of the writ petition are as under: The petitioner herein is a company incorporated under the provisions of the Companies Act, 2013. It manufactures grain based extra neutral alcohol and also bottles Indian made foreign liquor. It is also registered under Central Goods Services Tax Act, 2017. While things stood thus, the 3rd respondent herein issued a letter dated 21.07.2020 in Form GSTR-3A under Section 46 of the CGST Act on the ground that the petitioner failed to submit its returns in GSTR-3B for the months of January, 2020 to June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout hearing the petitioner is illegal and incorrect. He further submits that this is a fit case, where the authority should issue a fresh show cause notice and then deal with the same afresh in accordance with law. He further submits that reviewing of the order of the self same authority imposing additional liability, without hearing the petitioner or without giving an opportunity of hearing the petitioner is illegal and against all cannons of law. He took us to provisions of law, in support of his plea. 5. On the other hand, Sri S.V.S.Prasada Rao, learned Standing Counsel for respondent Nos.2 to 4, though opposed the arguments advanced by learned Senior Counsel, however, submits that even if the argument of the learned Senior Counsel is accepted, the matter may have to be remanded for fresh consideration in accordance with law. He further submits that there is no bar for imposing penalty under Sections 62 and 122 of the Act. He further submits that the entire action came to be initiated as the petitioner failed to pay its periodical GSTR-3B returns within the prescribed due date. 6. In order to appreciate the arguments advanced, it will be appropriate to refer to certain provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said sub-section or where he fails to pay to the Government the amount collected as tax under sub-section (3) of section 52; (vii) takes or utilises input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act or the rules made thereunder; (viii) fraudulently obtains refund of tax under this Act; (ix) takes or distributes input tax credit in contravention of section 20, or the rules made thereunder; (x) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act; (xi) is liable to be registered under this Act but fails to obtain registration; (xii) furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently; (xiii) obstructs or prevents any officer in discharge of his duties under this Act; (xiv) transports any taxable goods without the cover of documents as may be specified in this behalf; (xv) suppresses his turnover leading to evasion of tax under this Act; (xvi) fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (d) fails to appear before the officer of central tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry; (e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to twenty-five thousand rupees. 9. According to the learned Senior Counsel, this is the only provision, which deals with penalty for certain offences, which includes, cases where tax has not been paid or short paid on persons, who supplies any goods or services or both and where the input tax has been wrongly availed or utilized. 10. Section 161 of the Act deals with rectification of errors apparent on the face of the record. It would be appropriate to extract the same as under: Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order, this order shall be deemed to have been withdrawn in terms of Section 62(2) of the CGST Act, 2017; otherwise, the proceedings shall be initiated against them after the aforesaid period to recover the outstanding dues. 16. Thereafter, Corrigendum-cum-Addendum came to be issued on 27.08.2020 inserting certain clauses, which are as under: "2. In the said order after para 4.7, para 4.8 is inserted and may be read as 4.8. As per sub-section (2)(a) of Section 122 of the CGSTA/APGSTA, any registered person who has not paid tax shall be liable to a penalty of ten thousand rupees or ten percent of the tax due from such person, whichever is higher. 3. In the order cited, after para 7(iii), para 7(iv) is inserted and may be read as 7.(iv) M/s SPYAIL are also ordered to pay penalty of Rs. Rs.18,51,772/- under IGST, Rs.13,93,966/-towards CGST & Rs.13,93,966/- towards SG/UT GST and Rs.3,36,800/- towards Cess for tax periods January 2020 to December 2020 (detailed in Annexure) as required under Section 122(2)(a) of the CGSTA/APGSTA. As observed earlier another rectification dated 12.11.2020 came to be issued imposing the following: "2. In the order dated 13.08.2020 afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
