9911796707
TMI Blog2024 (5) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. First is with regard to the effect of GSTR-9. This being an annual return filed within the extended period of limitation viz. , upto 7th February, 2020 on account of various notifications issued by the Government due to the Covid pandemic. Therefore, if the GSTR-9, which was filed within time is not considered, the assessee s rights would be greatly prejudiced. The second aspect, which has persuaded is the contention of the assessee that the entire matter is revenue neutral. The matter remanded back to the adjudicating authority viz. , the Assistant Commissioner, State Tax, Taltala and New Market Charge to consider the submissions made by the assessee, afford an opportunity of personal hearing, examine the annual return filed in GSTR-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d they have filed GSTR-1 for the month of October 2017, which does not include Cess but have filed GSTR-1 for November, 2017 to March, 2018, which includes Cess @ 5% and Cess (Specified) amount. The appellant submitted a statement of Cess @ 5% and Specific Cess with all the Input, Output and carried forward amounts for the kind consideration of the officer. 5. Subsequently, another communication was sent on 10th February, 2020 bringing to the notice of the department certain information as contained in GSTR Form-9. The appellant stated that during preparation of data for GSTR-9, it was noticed by him they have inadvertently missed certain output GST liability on account of Compensation Cess from GSTR-3B returns for the relevant financial ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the order dated 15th December, 2023 maintained the same stand. 9. In our considered view, two aspects have appealed to us to send back the matter to the adjudicating authority. First is with regard to the effect of GSTR-9. This being an annual return filed within the extended period of limitation viz. , upto 7th February, 2020 on account of various notifications issued by the Government due to the Covid pandemic. Therefore, if the GSTR-9, which was filed within time is not considered, the assessee s rights would be greatly prejudiced. The second aspect, which has persuaded us is the contention of the assessee that the entire matter is revenue neutral. 10. Thus, considering the peculiar facts and circumstances of the case making it clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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