Page 132 - GSTL_21st May 2020_Vol 36_Part 3

378 GST LAW TIMES [ Vol. 36
(Amount in Lakhs)
GSTR-1 GSTR-3B Difference in GSTR-1 GSTR-1 GSTR-3B Difference
Outward Outward Outward Supplies Total Tax Total Tax in Total
Supplies Supplies GSTR-3B outward Tax
5.22 3.67 1.55 1.11 0.73 0.38

6. Thus, the assessing authority has determined under declared tax of
Rs. 38,648/- under CGST APGST Acts, 2017, and passed orders dated 4-1-2019.
7. Aggrieved by the above orders passed by the assessing authority, the
appellant has preferred the present appeal and disputed the levy of tax of
Rs. 38,648/-.
Grounds of appeal :-
8. The grounds of appeal filed by appellant in the appeal are extracted
hereunder;
We primarily explain that due to unknown problems in GSTN network
software, though we have attempted to file GSTR-3B return for the month
of October, 2017, it was automatically conceived ‘NIL’ return and we could
not file any return for this month afterwards since no pending return
shown in the GSTN login.
However, after 10/2017, we have migrated to composition scheme and du-
ly discharged the actual tax liability for the month of 10/2017 as shown be-
low;

Purchase Taxable @ 18% 88,000 7,920 7,920 15,840
Purchase Taxable @ 28% 33,000 4,620 4,620 9,240
TOTAL 1,21,000 12,540 12,540 25,080

Tax liability 38,647
Less : ITC eligible 25,080
GST payable 13,567
GST paid 13,568

Thus, after adjusting the GST ITC of Rs. 25,080/-, we have made payment
of remaining tax due of Rs. 13,568/-, but without causing verification of
these records, the assessing authority has determined total tax liability bas-
ing on the difference between GSTR-1 & GSTR-3B turnovers.
We request to examine the ITC eligible to us in the month of 10/2017 and
tax paid by us on 28-12-2017 after which the levied tax through the im-
pugned order would have to be set aside.
It is respectfully submitted that for these grounds and other grounds to be
submitted at the time of hearing, it is prayed that the respectable Appellate
Joint Commissioner (ST), Vijayawada may be pleased to consider the above
facts and legal position may be pleased to allow the appeal by annulling the
impugned orders passed by the Assistant Commissioner (ST), Alcot Gar-
dens Circle, Kakinada.
Discussion :
9. Perused the grounds of appeal filed by the appellant alongside the
impugned order passed by the assessing authority i.e. Assistant Commissioner
(ST), Alcot Gardens Circle, Kakinada Division.
GST LAW TIMES  21st May 2020  132