Page 131 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : SRI KALI KRISHNA INDUSTRIES 377
2020 (36) G.S.T.L. 377 (Appellate Authority - A.P.)

BEFORE THE APPELLATE AUTHORITY UNDER GST,
ANDHRA PRADESH
Smt. P. Vaishnavi, Joint Commissioner (ST) & Appellate Authority (ST)
IN RE : SRI KALI KRISHNA INDUSTRIES

Order No. 4648/2019, dated 26-10-2019 in Appeal No. APL1900054
Assessment - Annulment of - Software error in system and nil returns
conceived - Assessee, therefore, unable to file returns of October, 2017 despite
its attempt to do so - Gross tax liability for said month as admitted by assessee
same as determined by assessing authority - Fact that assessee after adjusting
eligible ITC paying remaining tax liability on 28-12-2017 not be verified by
assessing authority - Mismatch reports indicative in nature, but cannot be seen
as final to conceive any suppression of turnover/tax - Authority ought to have
examined assessee’s contentions submitted in response to show cause notice -
Tax levied basing on mismatch reports annulled - Section 73 of Central Goods
and Services Tax Act, 2017. [paras 16, 17]
Appeal allowed
[Order]. - This is an appeal filed by M/s. Sri Kali Krishna Industries
(Chinaveeranna Golkonda), 20-1026, Industrial Area Road, Dowlaishwaram, East
Godavari District (hereinafter referred to as ‘Appellant’) against the tax orders
passed by the Assistant Commissioner (ST), Alcot Gardens Circle, Kakinada Di-
vision (hereinafter referred to as ‘Assessing Authority’/for short ‘A.A.’) during
the tax period from July, 2017 to June, 2018 under CGST/APGST Act, 2017 in
GSTIN : 37ALVPG7858C1ZK vide Orders dated 4-1-2019, disputing levy of tax of
Rs. 38,648/-.
2. The case is posted for hearing details are as under :

Sl. No. Date of notice issued Posted for hearing date Status of hearing
1. 25-3-2019 23-4-2019 Attended
2. 17-7-2019 1-8-2019 Not Attended
3. 7-8-2019 6-9-2019 Not Attended
4. 19-9-2019 (final) 14-10-2019 Attended

3. Sri N. Venu Gopala Rao, Authorized Representative of the appellant
(hereinafter referred to as ‘A.R.’) has appeared finally on 14-10-2019 for arguing
the case. Finally, the appeal was heard by the Appellate Authority.
Statement of facts :
4. The appellant M/s. Sri Kali Krishna Industries (Chinaveeranna Gol-
konda), 20-1026, Industrial Area Road, Dowlaishwaram, East Godavari District
on the rolls Assistant Commissioner (ST), Alcot Gardens, Kakinada Division.
5. 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, the
AA noticed that the appellant’s declared turnover in GSTR-3B, is not equaling to
the GSTR-1 declared sale turnover as shown below :

GST LAW TIMES  21st May 2020  131