Page 148 - GSTL_18th June 2020_Vol 37_Part 3

362 GST LAW TIMES [ Vol. 37
and failed to avail the opportunities of personal hearing provided to them in the
present appeal. In the circumstances, there is no other alternative except to dis-
pose off the appeal on merits considering the material/information available in
the appeal file.
Statement of facts :-
4. The appellant is an assessee on the rolls of the AA and doing the
business of supplying the security services.
5. The A.A stated in his assessment orders (GST assessment 13), which
were passed separately for each month from January, 2019 to February, 2019, that
the appellant has been filing the returns in Form GSTR-1 by declaring the out-
ward taxable supplies under the GST Act, but not filed the returns in Form
GSTR-3B for the above tax periods, and not paid liable tax on its outward sup-
plies as declared in the returns in Form GSTR-1.
The A.A stated that he has issued notices for filing of the returns in Form
GSTR-3B, but the appellant failed to file the same. As per the A.A’s remarks, he is
left with no other option, but to resorted to pass the best judgment assessment
orders under Section 62 of CGST/SGST Act, 2017. The A.A has estimated the
appellant’s outward taxable supplies, by enhancing the returned outward taxa-
ble supplies in the returns in Form GSTR-1 by 50% towards probable supplies.
Thus, the A.A has best judged the turnovers of the appellant @ 150% of the re-
turned outward supplies and levied tax thereon @ 18%. The A.A also invoked
Section 50 and computed the interest liability of the appellant.
6. Besides, the A.A also levied penalty @ 100% under Section 122 hold-
ing that the appellant has wilfully suppressed such 150% of the returned turno-
vers in Form GSTR-1, in such default. The details of such total tax, interest and
penalty levied are given below in the table.

Month SGST SGST CGST CGST IGST IGST Penalty
Interest Interest Interest 100%
Jan.-19 81,81,365 2,53,622 81,81,365 2,53,622 11,64,134 36,088 1,75,26,864
Feb.-19 78,50,158 1,33,453 78,50,158 1,33,453 11,69,252 19,877 1,68,69,568
Total 1,60,31,523 3,87,075 1,60,31,523 3,87,075 23,33,386 55,965 3,43,96,432
Amt.

7. Thus, the A.A has levied the tax, penalty and interest as detailed
hereunder :
Tax Rs. 3,43,96,432/-
Penalty Rs. 3,43,96,432/-
Interest Rs. 8,30,115/-
Total Rs. 6,96,22,979/-
8. Aggrieved by the above orders passed by the assessing authority, the
appellant has preferred the present appeal and disputed the levy of tax, penalty
and interest totalling to an amount of Rs. 6,96,22,979/-.
Grounds of Appeal :-
9. The grounds of appeal filed by appellant in the appeal are extracted
hereunder;
(1) Appellant submits that the impugned order is ex facie illegal and un-
tenable in law since the same is contrary to facts and judicial deci-
sions.
GST LAW TIMES  18th June 2020  148