TMI Blog2023 (5) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ade 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the month of September, 2018: Tax payable Input credit Tax paid Balance payable 7,68,15,190 2,95,44,168 1,53,06,959 3,19,64,063 For the month of October, 2018: Tax payable Input credit Tax paid Balance payable 5,44,99,090 3,72,34,558 - 1,72,64,532 For the month of November, 2018: Tax payable Input credit Tax paid Balance payable 4,40,59,337 3,94,60,687 - 45,98,650 For the month of December, 2018: Tax payable Input credit Tax paid Balance payable 1,32,06,677 1,25,05,064 - 7,01,613 For the month of January, 2019: Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplies. The reason for the same may be furnished, failing which necessary tax for those outward supply will be levied according to the provisions of the Act. Month GSTR-3B Tax Due GSTR Tax Due B2B Invoices Diff. IGST CGST SGST Total IGST CGST SGST Total Sep'18 2283923 16181082 16181082 34646087 22839236 26981082 26981082 76801400 -42155313 Oct'18 3156455 14871317 14871317 32899089 3158455 25671317 25671317 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST CGST SGST IGST CGST SGST Sep' 18 20555313 10800000 10800000 11/11/2019 10/20/2018 387 5230623 2748230 2748230 Oct' 18 0 10800000 10800000 11/11/2019 11/20/2018 356 0 2528088 2528088 Jan' 19 0 6975000 6975000 11/11/2019 2/20/2019 264 0 1210784 1210784 Feb' 19 3324619 1453500 1453500 11/11/2019 3/20/2019 236 515908 225551 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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'. 14. Section 37 onwards till Section 48 falling under Chapter IX and entitled 'Returns' proceeds on the basis that the various forms prescribed for filing by assessees, either setting out details of inward or outward supplies or tax credit, would all constitute returns. Specific reference may be made to Section 39 which deals with furnishing of returns and reads as follows:- Furnishing of returns. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrary to the scheme of the Act. 16. 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. 17. 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. 18. In this case, while the petitioner has filed returns it has not paid the tax and hence its barred f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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