9911796707
TMI Blog2023 (10) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... is disposed at the time of admission by directing the respondents to issue notice that is contemplated in Form GST DRC - 01B if it has not been issued on the common portal, within a period of seven days as is contemplated under Rule 88C of the CGST Rules, 2017 inserted vide Notification No.26/2022 dated 26.12.2022. The impugned recovery notice issued under Rule 79 of the CGST Rules, 2017 is quashed with liberty to the respondents to issue appropriate notice in Form GST DRC 01B before proceedings to recover any amount based on the difference noticed in Form GSTR1 and Form GSTR 3B. Petition allowed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.Raghavan Ramabadran for M/s.Lakshmi Kumaran and Sridharan Attorneys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 1 and the returns filed is primarily on account of the sales return which has been explained. 6. That apart, it is further submitted that the difference between amount in Form GSTR - 1 and Form GSTR3-B was explained by the petitioner, in reply dated 11.09.2023 in response to the notice in Form GST DRC - 01A dated 07.09.2023. Despite the same, the respondents have proceed to issue the impugned recovery notice which is impermissible. It is submitted that there is no scope for short circuiting in the procedural safeguards prescribed under Rule 88C of the CGST Rules, 2017. 7. It is further submitted that Rule 88C of the CGST Rules, 2017 also mandates the proceeding can be initiated based on the recommendations of the counsil. It is sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax period, though the tax on the same was paid by correctly reporting the said supply in GSTR-3B. The details of such supply may now be reported by the registered person in the GSTR-1 of the current tax period. In such cases, there could be a mismatch between GSTR-1 and GSTR-3B (liability reported in GSTR-1 tax paid in GSTR-3B) in the current tax period. Therefore, in all such cases, an opportunity needs to be provided to the concerned registered person to explain the differences between GSTR-1 and GSTR-3B, if any, and for short payment or non-payment of the amount of self-assessed tax liability, and interest thereon, before any action under Section 79 of the Act is taken for recovery of the said amount. 10. It is submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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