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2023 (10) TMI 579 - HC - GSTMaintainability of petition - availability of alternative remedy - Appropriation of amounts paid by the petitioner towards tax liability determination - demand of interest and penalty as well - HELD THAT - A reading of the impugned order indicates that there is a variance between the amount declared towards outward supply in petitioner's GSTR 1 and the amount declared towards outward supply in GSTR 3B return. The petitioner has discharged the tax liability of Rs. 9,95,71,642/-, whereas, the respondents on the other hand have taken a stand that the petitioner is liable to pay sum of Rs. 10,10,60,012/-. Thus, there is a difference of Rs. 14,88,370/-. There are several disputed question of fact involved in this case. Therefore, the writ petition is not maintainable. The petitioner has an alternate remedy to challenge the same before the Appellate Authority under Section 107 of the CGST Act, 2017. Petition disposed off.
Issues involved: Variance in tax liability determination between GSTR 1 and GSTR 3B return, imposition of penalty and interest under CGST, SGST, IGST Act, 2017, maintainability of writ petition versus alternate remedy u/s 107 of CGST Act, 2017.
Variance in Tax Liability Determination: The petitioner challenged Order-in-Original No.25 of 2023 (DGGI) passed by the 1st respondent, which appropriated amounts paid towards tax liability determination and imposed penalty and interest under CGST, SGST, IGST Act, 2017. There was a discrepancy between the amount declared in GSTR 1 and GSTR 3B return. The petitioner paid Rs. 9,95,71,642/-, while the respondents contended a liability of Rs. 10,10,60,012/-, resulting in a difference of Rs. 14,88,370. The court noted disputed questions of fact, deeming the writ petition not maintainable due to the availability of an alternate remedy under Section 107 of the CGST Act, 2017. Maintainability of Writ Petition vs. Alternate Remedy u/s 107 CGST Act, 2017: The court observed that the petitioner could challenge the impugned order before the Appellate Authority u/s 107 of the CGST Act, 2017. Recognizing the existence of several disputed questions of fact, the court disposed of the writ petition, granting the petitioner liberty to challenge Order-in-Original No.25/2023 (DGGI) within thirty days from the date of receipt of the order. The petitioner was directed to deposit 10% of the disputed amount as pre-deposit along with the proposed appeal. The writ petition was closed without costs.
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