9911796707
TMI Blog2024 (3) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices are provided on a Pan-India basis. According to the petitioner, the services provided by it fall within the scope of Notification No.13/2017 - Central Tax (Rate) dated 28.06.2017 and, therefore, GST is leviable on the recipient of services on reverse charge basis. Consequently, in its returns, the petitioner indicated NIL turnover in the GSTR-1 statement. In those circumstances, the petitioner states that a notice in Form GST ASMT-10 was received in July 2023. Such notice could not be replied to on account of the ill-health of the Director who was handling the matter. Upon receipt of the show cause notice in Form GST DRC-01, the petitioner submitted a reply. By such reply, the petitioner asserted that the entire turnover is taxable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order confirms the demand raised in the show cause notice. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondents. On instructions, he submits that the documents that were uploaded were received by the assessing officer, but not the documents referred to in clauses (a) to (f) of the paragraph 12 of the reply. He further submits that the demand was confirmed on account of the fact that the petitioner did not provide documents with regard to turnover from Tamil Nadu. 4. In the reply, the petitioner categorically asserted that it is supplying services only under RCM and that the recipient of services pays GST in respect thereof. In paragraph 12 of the reply, the petitioner set out the list of docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 8 on which excluding an interest a sum of Rs. 284201.30 was declared which is liable for tax @ 18%. In view of the above, as the tax payer not proved the genuiness of turnover declared and not produced any documentary evidence to substantiate with the official return format required by the TNGST ACT 2017. A show cause notice issued in the reference 3rd cited, is conformed as detailed below: Determination of Tax, Interest: and penalty. Under section 73 of TNGST ACT.2017 YEAR Turnover Difference TAX HEAD TAX INTEREST PENALTY @ 10% of Tax 2017-2018 365816000 CGST 32923440. 33738859. 3292344. SGST 32923440. 33738859. 3292344. TOTAL 6,58,46,880. 6,74,77,718. 65,84,688. 6. Although the petitioner had subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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