Page 209 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] IN RE : OMSAI PROFESSIONAL DETECTIVE AND SECURITY SERVICES PVT. LTD. 127
has raised the demand based on the actual turnovers instead of es-
timated turnover. The same Ld. Adjudicating authority has raised
the demand based on the turnover declared in the GSTR-01 for the
month of September, 2018 to December, 2018 while the same analo-
gy was not being followed the other months. Enclosing herewith a
table comparing the turnovers as considered in the GSTR-01, and
considered in the assessment proceedings for your kind perusal. Al-
so enclosing a table showing differential demand.

Month As per GSTR-01 As per assessment order
IGST CGST SGST TOTAL TAX IGST CGST SGST SUB-
TOTAL
Dec.’ 17 21,91,138 80,40,123 80,40,123 1,82,71,384 - 2,16,52,918 2,16,52,918 4,33,05,836
Jan.’ 18 21,86,181 95,95,133 95,95,133 2,13,76,447 - 2,16,52,918 2,16,52,918 4,33,05,836
Feb.’ 18 19,14,800 64,94,710 64,94,710 1,49,04,219 20,58,944 68,89,543 68,89,543 1,58,38,030
Mar.’ 18 24,88,737 87,32,654 87,32,654 1,99,54,045 - 2,16,52,918 2,16,52,918 4,33,05,836
Apr.’ 18 14,69,985 59,32,897 59,32,897 1,33,35,779 - 2,16,52,918 2,16,52,918 4,33,05,836
May.’ 18 22,78,322 85,86,075 85,86,075 1,94,50,473 - 2,16,52,918 2,16,52,918 4,33,05,836
Jun.’ 18 18,08,654 79,75,785 79,75,785 1,77,60,223 - 2,16,52,918 2,16,52,918 4,33,05,836
Jul.’ 18 16,19,925 60,89,062 60,89,062 1,37,98,049 - 2,16,52,918 2,16,52,918 4,33,05,836
Aug.’ 18 12,10,214 81,46,316 81,46,316 1,75,02,846 - 2,16,52,918 2,16,52,918 4,33,05,836
Total 1,71,67,956 6,95,92,755 6,95,92,755 15,63,53,466 20,58,944 18,01,12,887 18,01,12,887 36,22,84,718

Table showing differential demand : (Figures in ‘()’ indicate excess
demanded by the assessment order)

Month Differential Amount
IGST CGST SGST SUB-TOTAL
Dec.’ 17 21,91,139 (1,36,12,794) (1,36,12,794) (2,50,34,449)
Jan.’ 18 21,86,181 (1,20,57,786) (1,20,57,786) (2,19,29,391)
Feb.’ 18 (1,44,144) (3,94,834) (3,94,834) (9,33,812)
Mar.’ 18 24,88,737 (1,29,20,264) (1,29,20,264) (2,33,51,791)
Apr.’ 18 14,69,985 (1,57,20,021) (1,57,20,021) (2,99,70,057)
May’ 18 22,78,322 (1,30,66,843) (1,30,66,843) (2,38,55,363)
Jun.’ 18 18,08,654 (1,36,77,133) (1,36,77,133) (2,55,45,613)
Jul.’ 18 16,19,925 (1,55,63,856) (1,55,63,856) (2,95,07,787)
Aug.’ 18 12,10,214 (1,35,06,602) (1,35,06,602) (2,58,02,990)
Total 1,53,97,301 (11,05,20,133) (11,05,20,133) (24,54,37,567)

Therefore, the demand (if any) may be restricted, on the turnover
declared in GSTR-1 and not beyond that.
In Re : The Penalty under Section 122 is not imposable :
(15) Appellant submits the penalty is not imposable as there is no offense
committed that attracts penal action under Section 122, CGST Act,
2017. The fact that appellant has been filing the returns in Form
GSTR-1 returns regularly and also remitting the tax dues wherever
possible, despite the huge cash crunch of its the business.
Discussion :
12. Perused the grounds of appeal vis-à-vis the impugned orders
passed by the assessing authority i.e. AA.
GST LAW TIMES  2nd July 2020  209