Page 206 - GSTL_2nd July 2020 _Vol 38_Part 1

124 GST LAW TIMES [ Vol. 38
der Section 46, the proper officer may proceed to assess the tax
liability of the said person to the best of his judgment....”
However, in the present case, no such notice was issued to the ap-
pellant for the period starting from March, 2018 to August, 2018,
considering which the entire proceedings under this section fails.
Thus, the order is invalid and is liable to be set aside.
(10) Appellant craves leave to alter, add to and/or amend the aforesaid
grounds.
(11) Appellant wish to be personally heard before any decision is taken
in this matter.
Additional Grounds of Appeal :
11. At the time of hearing on 2-5-2019, the A.R. has submitted the addi-
tional grounds in support of his contentions, which are extracted hereunder;
(1) Appellant submits that the impugned order raised the demand un-
der Section 62 of CGST Act, 2017 which reads as under :
“62. (1) Notwithstanding anything to the contrary contained
in section 73 or section 74, where a registered person fails to fur-
nish the return under section 39 or section 45, even after the service
of a notice under section 46. the proper officer may proceed to
assess the tax liability of the said person to the best of his judg-
ment taking into account all the relevant material which is avail-
able or which he has gathered and issue an assessment order
within a period of five years from the date specified under sec-
tion 44 for furnishing of the annual return for the financial
year to which the tax not paid relates.”
(2) As seen from the above, the proper officer may assess the tax liabil-
ity only inter alia if the
(a) Registered person failed to furnish the returns under section
39 of CGST Act, 2017.
(b) Notice under section 46 of CGST Act, 2017 is served.
The above mentioned pre-requisites are not fulfilled in the present
set of factual matrix as explained herein below :
In Re : No failure in furnishing of the returns under Section 39 ibid
(3) Appellant submits that GST was introduced w.e.f. 1-7-2017. Accord-
ing to the original scheme of GST, a person was required to file de-
tails and returns monthly as explained below :
(a) FORM GSTR-1 - As per Section 37 of the CGST Act, 2017 read
with Rule 59 of CGST Rules, 2017, a person is required to file a
Form GSTR-1 mentioning details of the outward supply ef-
fected during a tax period. Accordingly, the entire outward
supply (that is sales, including inter-state supply and other
forms of supply) was required to be disclosed on or before the
10th day of the month succeeding the tax period.
(b) FORM GSTR-2 - As per Section 38 of CGST Act, 2017 read
with Rule 60 of the CGST Rules, 2017, every person is required
to file a FORM GSTR-2 mentioning details of the inward sup-
plies including the debit and the credit notes, relating to such
supplies before the 15th day of the month succeeding the tax
period.
GST LAW TIMES  2nd July 2020  206