Page 208 - GSTL_2nd July 2020 _Vol 38_Part 1

126 GST LAW TIMES [ Vol. 38
diction to make the assessment under Section 62 ibid is also deferred. Fur-
ther, the failure in filing of the GSTR-3B returns do not give jurisdiction to
make the assessment under Section 62 ibid as the GSTR-3B is not a return
under Section 39 ibid. Hence, the assessment made under Section 62 ibid
fails and requires to be set aside.
(10) Appellant submits that the assessment under Section 62 ibid shall be
made after serving of a valid notice under Section 46 ibid in form
GSTR-3A. Similar to the Section 62 of CGST Act, 2017, the Section 46
ibid also refers to the returns to be filed u/s. 39 ibid i.e. GSTR-3 and
not the GSTR-3B returns thereby there is no jurisdiction to serve the
notice under Section 46 ibid for failure in filing of the GSTR-3B re-
turns. The submissions made supra as to what constitutes the return
under Section 39 would equally apply here and appellant would like
to reiterate the same.
In Re : Notice in GSTR-3A (under Section 46, ibid) was not issued
prior to the assessment under Section 62 ibid :
(11) Without prejudice to the above, appellant submits that the below ta-
ble gives the dates of notice served to the appellant in form
GSTR-3A.

Period Reference Date on Reference and Date on which
and Date which Date of order was re-
of notice Issuance of ceived by the
Issuance was Order appellant
of Notice received
by the
appel-
lant
November, DCTO-I/ 28-2-2019 Dy.AC-I/37A- 1-11-2018 served
2017 to Nil/2018, (served AACO2542G- by hand
August, dated by hand) 1ZO, dated
2018 24-9-2018 25-10-2018
January, DCTO-I/ 28-2-2019 Dy. AC-I/37- 22-2-2019 by
2018 to Nil/2018, (Served AAACO2542- E-mail from
December, dated by hand) G1ZO, dated seshukumari.ankam
2018 25-1-2019 22-2-2018 @ap.gov.in

As seen from the above table, the Ld. Adjudicating authority has
made the assessment u/s. 62 ibid without first serving the notice
u/s. 46 ibid. Hence, the impugned assessment fails on this count
also.
(12) Without prejudice to above, the appellant further submits that, re-
turn GSTR-3B for the month of December, 2017 to February, 2018 is
already filed as on date (Copy of GSTR-3B for the respective months
are attached as annexure I) and the demand may be set aside as the
applicable tax dues has been remitted.
(13) The appellant informs your good office that GSTR-3B for the follow-
ing months would be filed in due course and the compliance for the
same would be reported at the earliest.
(14) Appellant further submits that, when GSTR-01 disclosing the details
of outward supplies was filed for the subject period, the turnover
was available from the form GSTR-1, the Ld. Adjudicating authority
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