9911796707
TMI Blog2025 (4) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice dated 04.04.2024 under Section 61 of the Act intimating discrepancies in the return after scrutiny. The notice, inter alia, indicated difference between taxable turnover as declared in GSTR-1 and that declared in monthly returns, difference in total taxable turnover as declared in GSTR-9 and that GSTR-9C, difference between liability declared in GSTR-1 and that declared in monthly returns, difference between ITC claimed in GSTR-3B and ITC declared in GSTR-2A, difference between tax payable in FY as declared in GSTR-9 and GSTR-9C, unreconciled ITC declared in GSTR- 9C. 3. As no response to the notice under Section 61 was filed, notice under Section 73 was issued to the petitioner, inter alia, confined to difference between G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner has attached BRC, bank statement and tax invoice. In the notice issued, the date of filing reply was fixed as 17.06.2024 and date of personal hearing was fixed as 17.06.2024 i.e. the same date. 7. The respondent Authority by order dated 30.08.2024 (Annexure-11) observed that despite specific query, the requisite BRC etc. has not been made available, whereas under Rule 96B of the Rules, proof of remittance is required to be produced and consequently, demand to the tune of Rs. 33,71,562/- was created along with interest and penalty. 8. Learned counsel for the petitioner, at the outset, made submissions that the Authority, State Tax has no jurisdiction to adjudicate issues pertaining to IGST. Further submissions have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that count also, the order impugned deserves to be quashed and set aside. 10. We have considered the submissions made by counsel for the parties. 11. So far as the plea raised regarding the jurisdiction of the State Authorities in dealing with issues pertaining to IGST is concerned, the plea raised by the petitioner apparently has no substance as Section 4 of the Integrated Goods And Services Tax Act, 2017 dealing with authorization of Officers of State Tax or Union Territory Tax as proper Officers in certain circumstances clearly provides that the Officers appointed under the State Goods and Services Tax Act are authorised to be the proper officers for the purposes of the IGST and subject to such exceptions and conditions, as the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice. 14. The plea sought to be raised by the petitioner based on the CBITC Circular dated 18.11.2019 as well as the fact that the provisions of Rule 96B of the Rules were introduced by a Notification dated 23.03.2020 and the same being not retrospective, had no application to the case of the petitioner, despite being legal pleas, having not been examined/could not have been examined by the Assessing Authority, which aspect does require a determination by this Court at this stage, when the Authority under the Act has not applied its mind to the said issues. 15. In view of the above peculiar circumstances of the case wherein the plea raised essentially is legal and its implication needs to be examined by the Authority in the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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