WORKS CONTRACTORS - TDS DATA, Goods and Services Tax - GST

[SVSTRADERS SVSTRADERS]

respected sir,

in the light of insertion of sec128A , please discuss this issue.

gst department has issued orders under SEC-74 during fy 2017-18,18-19,19-20 in the case of govt works contractors who did not disclose turnovers in GSTR-3B returns. , based on data received from GSTR-7 returns (tds 2%)filed by contractee departments.

please let me know whether , in above conditions orders under sec 73 or sec 74 sustainable under gst law or not.

thanking you sir

Posts / Replies

[Sadanand Bulbule]

Dear Sir

The benefit of waiver of interest and penalty is available only in respect of an adjudication order passed under Section 73 of the Act. Since the impugned orders are already issued under Section 74, the benefit of Section 128A is not available in your case. You may double check this position.

[SVSTRADERS SVSTRADERS]

ok sir. but my query is whether passing orders under SEC 74 is sustainable under law in above stated circumstances. my opinion is tds based assessment should be done under SEC 73 only. but not under sec 74. please discuss . is there any case law available in this regard.

thanking you

[Sadanand Bulbule]

Dear 

As long as there is apparent suppression of facts leading to evasion of tax, adjudication under section 74 is attracted.  Number of case laws are available on TMI Articles segment. Plz check.