Page 204 - GSTL_2nd July 2020 _Vol 38_Part 1

122 GST LAW TIMES [ Vol. 38
marks, he is left with no other option, but to resorte to pass the best judgment
assessment orders under Section 62 of CGST/SGST Act, 2017. The A.A has esti-
mated the appellant’s outward taxable supplies, by enhancing the returned out-
ward taxable supplies in the returns in Form GSTR-1 by 50% towards probable
supplies. Thus, the AA has best judged the turnovers of the appellant @ 150% of
the returned outward supplies and levied tax there on @ 18%. The AA also in-
voked Section 50 and computed the interest liability of the appellant.
7. Besides, the AA 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%
Dec.’ 17 2,16,52,918 30,09,756 2,16,52,918 30,09,756 - 4,33,05,836
Jan.’ 18 2,16,52,918 26,74,135 2,16,52,918 26,74,135 - 4,33,05,836
Feb.’ 18 68,89,543 7,54,405 68,89,543 7,54,405 20,58,944 2,25,454 1,58,38,030
Mar.’ 18 2,16,52,918 20,35,374 2,16,52,918 20,35,374 4,33,05,836
Apr.’ 18 2,16,52,918 17,10,580 2,16,52,918 17,10,580 4,33,05,836
May’ 18 2,16,52,918 13,74,960 2,16,52,918 13,74,960 4,33,05,836
Jun.’ 18 2,16,52,918 10,50,167 2,16,52,918 10,50,167 4,33,05,836
Jul.’ 18 2,16,52,918 7,14,546 2,16,52,918 7,14,546 4,33,05,836
Aug.’ 18 2,16,52,918 3,78,926 2,16,52,918 3,78,926 4,33,05,836
Total Amt. 18,01,12,887 1,37,02,849 18,01,12,887 1,37,02,849 20,58,944 2,25,454 36,22,84,718

8. Thus, the AA has levied the tax, penalty and interest as detailed
hereunder :

Tax Rs. 36,22,84,718/-
Penalty Rs. 36,22,84,718/-
Interest Rs. 2,76,31,152/-
Total Rs. 75,22,00,588/-

9. 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. 75,22,00,588/-.
Grounds of Appeal :
10. 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.
(2) As stated in the background facts, and as an elaboration to the same,
the appellant would like to explain the practical difficulty faced at
the time of committing default of non-filing of return, which had oc-
curred purely as a result of helplessness and was undoubtedly
without any malicious intention of evading taxes.
(3) Appellant submits that the main reason for delayed/Non-payment
of GST is due to huge delay in the realisation of the amounts due
GST LAW TIMES  2nd July 2020  204