Mismatch reports is indicative in nature, but cannot be seen as final to conceive any suppression of turnover/tax.
Assessement of Tax —— The assessing authority has caused scrutiny of GST returns of the appellant for the tax period from July, 2017 to June, 2018. On such scrutiny, he noticed that the appellant’s declared turnover in GSTR-3B, is not equaling to the GSTR-1 declared sale turnover and has determined under declared tax of Rs. 38,648/- under the Act, 2017 and passed orders dated 4-1-2019. The appellant being aggrieved by the orders, has preferred the present appeal on the ground that due to unknown problems in GSTN network software, the GSTR-3B return for the month of October, 2017, was automatically conceived ‘NIL’ return. However, after 10/2017, the appellant migrated to composition scheme and duly discharged the actual tax liability for the month of 10/2017. The authority observed that the Adjudicating Authority ought to have examined the appellant contentions submitted in response to the show cause notice, which he failed to do so. Hence, the determined under declared tax liability by AA, cannot be upheld as bona fide.
Held that:- The Hon’ble authority allowed the appeal and annulled the tax so levied.
Mismatch reports is indicative in nature, but cannot be seen as final to conceive any suppression of turnover/tax.
Assessement of Tax —— The assessing authority has caused scrutiny of GST returns of the appellant for the tax period from July, 2017 to June, 2018. On such scrutiny, he noticed that the appellant’s declared turnover in GSTR-3B, is not equaling to the GSTR-1 declared sale turnover and has determined under declared tax of Rs. 38,648/- under the Act, 2017 and passed orders dated 4-1-2019. The appellant being aggrieved by the orders, has preferred the present appeal on the ground that due to unknown problems in GSTN network software, the GSTR-3B return for the month of October, 2017, was automatically conceived ‘NIL’ return. However, after 10/2017, the appellant migrated to composition scheme and duly discharged the actual tax liability for the month of 10/2017. The authority observed that the Adjudicating Authority ought to have examined the appellant contentions submitted in response to the show cause notice, which he failed to do so. Hence, the determined under declared tax liability by AA, cannot be upheld as bona fide.
Held that:- The Hon’ble authority allowed the appeal and annulled the tax so levied.