Page 147 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] IN RE : OMSAI PROFESSIONAL DETECTIVE AND SECURITY SERVICES PVT. LTD. 361
Returns under GST - Return in Form GSTR-3B cannot be treated as re-
turn in Form GSTR-3 - Section 39(1) of Central Goods and Services Tax Act,
2017 read with Rule 61(1) of Central Goods and Services Tax Rules, 2017. [2019
(26) G.S.T.L. 481 (Guj.) relied on]. [para 23]
Penalty - Suppression of facts - Failure to submit Form GSTR-3B -
Assessee filed GSTR-1 returns declaring outward taxable supplies, hence at-
tribution of wilful suppression not sustainable - Penalty under Section 122 of
Central Goods and Services Tax Act, 2017 not leviable even though non-filing
of GSTR-3B returns was omission on assessee’s part - Penalty set aside. [para
23]
Interest - Failure to pay applicable tax - Dealer failing to discharge ap-
plicable tax in time liable to pay interest at 18% for delayed period - Direction
to assessing authority to compute leviable interest as on date against the actual
tax to be paid by assessee - Section 50 of Central Goods and Services Tax Act,
2017. [paras 23, 24]
Appeal partly allowed
CASES CITED
AAP and Co. v. Union of India — 2019 (26) G.S.T.L. 481 (Guj.) — Relied on ................................. [Para 23]
Commissioner of Income Tax v. Laxminarain Badridas
— (1937) (5 ITR 170, 180) — Relied on ......................................................................................... [Para 23]
Commissioner of Sales Tax v. H.M. Esuf Ali Abdulla — (32) STC 77 (SC) — Referred ................. [Para 23]
Deepak Industries v. STO — (Delhi High Court) 38 DSTC J-79 — Relied on .................................. [Para 23]
Sri Krishna Timber Depot v. State of A.P. — (14 APSTJ 238) — Relied on ...................................... [Para 23]
State of A.P. v. Ravuri Narasimhulu — (1995) 16 STC 54 (APHC) — Relied on ............................. [Para 23]
State of Orissa v. B.P. Singh Deo — (1970) 76 ITR 690 (SC) — Relied on ......................................... [Para 23]
Writ Petition No. 33777 of 2018, decided on 26-9-2018
by Andhra Pradesh High Court — Referred .............................................................................. [Para 23]
[Order]. - This appeal is filed by M/s. Omsai Professional Detective and
Security Services Private Limited, D. No. 57-3-4, Sri Rama Nilayam, Yadavula
Bazar, Patamata, Vijayawada (hereinafter referred to as ‘Appellant’) against the
tax assessment orders passed by the Assistant Commissioner of State Tax, Pata-
mata Circle, No-II Division, Vijayawada, (hereinafter referred to as ‘Assessing
Authority’/for short ‘A.A.’) for the tax periods from January, 2019 to February,
2019 under CGST/APGST Act, 2017 in GSTIN : 37AAACO2542G1ZO vide his
orders dated 23-4-2019, disputing the levy of tax of Rs. 6,96,22,979/-.
2. The case is posted for personal hearing. The details thereof are as
under :

Sl. No. Date of notice issued Posted for hearing on Status of hearing
1. 29-8-2019 20-9-2019 Not Attended
2. 14-10-2019 15-11-2019 Not Attended
3. 28-11-2019 21-12-2019 Not Attended
4. 31-12-2019 2-1-2020 Not Attended
5. 10-2-2020 4-3-2020 Not Attended

3. This office has issued notices for appeal hearings to appear and ar-
gue the case, but neither the appellant nor their authorized representative has
appeared for the hearings except filing adjournments. From the above, it can be
concluded that the appellant has failed to respond to the above notices issued
GST LAW TIMES  18th June 2020  147