9911796707
TMI Blog2024 (6) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax proposal relating to excess input tax credit being availed. Difference between the GSTR 1 and GSTR 3B returns - HELD THAT:- There is no indication in tax proposal No.3 relating to the assessment period 2018-19 that the difference between the GSTR 1 and GSTR 3B returns for July 2017 was excluded therefrom. Therefore, it appears prima facie that the two tax proposals overlap. As regards the tax proposal relating to the rate of tax on road works, the petitioner has placed on record relevant notifications. These notifications indicate prima facie that the tax rate on road works is 12%, even if the service is not provided directly to the government. Therefore, the matter requires reconsideration on this aspect. Tax proposal relating to trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G. Gokul Kishore. For the Respondents : Mr. V. Prashanth Kiran, Government Advocate (Tax) ORDER An order in original dated 26.12.2023 is assailed on the ground of non-application of mind and failure to consider the material placed on record by the petitioner. 2. The petitioner received a show cause notice dated 23.03.203 in respect of multiple heads of demand. The said show cause notice was replied to on 04.09.2023. The impugned order was issued thereafter on 26.12.2023. 3. Learned counsel for the petitioner refers to the reply dated 14.09.2023 and contends that the petitioner provided a detailed explanation with regard to the tax proposal. He points out that tax proposals Nos.1 and 3 relate to the difference between the GSTR 1 and GSTR 3B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, he contends that no case is made out for interference. 6. On examining the impugned order, there is no indication in tax proposal No.3 relating to the assessment period 2018-19 that the difference between the GSTR 1 and GSTR 3B returns for July 2017 was excluded therefrom. Therefore, it appears prima facie that the two tax proposals overlap. As regards the tax proposal relating to the rate of tax on road works, the petitioner has placed on record relevant notifications. These notifications indicate prima facie that the tax rate on road works is 12%, even if the service is not provided directly to the government. Therefore, the matter requires reconsideration on this aspect. With regard to the tax proposal relating to trade payables, on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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