9911796707
TMI Blog2025 (5) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... -07 dated 6th January, 2025 whereby, the respondents have purported to make recovery of dues payable by the petitioner, by invoking the provisions of Section 75(12) of the WBGST & CGST Act, 2017 (hereinafter referred to as the "said Act"). 2. To understand the challenge in the petition, it is necessary to note down certain facts. In the instant case, a notice in Form ASMT 10 dated 20th September, 2024 was issued, identifying certain discrepancies in the returns filed by the petitioner in respect of the financial year 2020-2021. The same would demonstrate that there is a short payment of of duty of Rs.8,09,248/-. To morefully appreciate the nature of discrepancies, the particulars in the aforesaid ASMT 10 are extracted hereinbelow : 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12) of the said Act. This according to Mr. Kanodia is not permissible. 6. Mr. Dey, learned advocate representing the respondents would submit that it is within the rights of the respondents to call upon the petitioner to make payment of the admitted amount which is payable as self-assessed tax. By referring to the provisions of Section 75(12) of the said Act, it is submitted that where any amount of self-assessed tax in accordance with a return furnished under Section 39 remains unpaid, either wholly or in part, or the amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of Section 79 of the said Act and no separate adjudication order is necessary. He would submit that having regard theret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent petition is whether the respondent no.1 could have bypassed the provisions of Section 73/74 of the said Act to determine and recover the interest and late fee from the petitioner by falling back on the provisions of Section 75(12) of the said Act. 9. From the discrepancies disclosed in Form ASMT 10, it would transpire that on the basis of the scrutiny of returns filed in the Form GSTR 1, GSTR 3B and GSTR 2A, there was a short payment of tax of Rs.8,09,248/-. It may be borne in mind that ordinarily a return under Section 37 in respect of outward supplies is required to be furnished on or before the 10th day of the month succeeding the tax period for which such returns are to be furnished and the same is required to be furnished in For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the discrepancy is accepted, the proper officer may initiate appropriate action including those under Sections 65 or 66 or 67 or proceed to determine tax or other dues under Section 73 or Section 74 of the said Act. 11. Since Mr. Dey had contended that there being admitted dues in respect of self-assessed tax, the respondents were not required to enter into any enquiry under Section 73 or Section 74 of the said Act and had accordingly invoked Section 75(12) of the said Act, it is necessary to scrutinize the same. To understand the scope of the aforesaid section, the said Section 75(12) of the said Act is extracted hereinbelow: "Section 75(1) .......... (12) Notwithstanding anything contained in Section 73 or Section 74 [or Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued in ASMT 10 dated 20th September, 2024 would in no uncertain terms disclose that the returns filed by the petitioner in Form GSTR1 had been included in Form GSTR-3B. It would also transpire from the order impugned that the respondents have proceeded to determine late fees and interest by proceeding to demand the same from the date of filing of return under Section 39 of the said Act in Form GSTR-3B. Having regard thereto, I am of the view that the respondents could not have invoked the provisions of Section 75(12) of the said Act, nor could the respondents claim that the demands made by the respondents are based on admission made by the petitioner. Further, having regard to the provisions of the said Act as provided in Section 61(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
