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TMI BlogTAX DEMANDED UNDER SEC 7(1) & SEC 9 OF CGST ACTX X X X Extracts X X X X X X X X Extracts X X X X ..... After Audit the department issued SCN and demand tax under sec 7 (1) sec 9 of CGST Act . one of the issue of SCN is as below. During the course of Audit, on P L and Balance sheet and VAT returns, it is observed that there is a short declaration in the value of taxable turnover when compared VAT returns, GSTRs and P L of Rs. 77,59,004/- during the financial year 2017-18 under Sec 7 (1) of CGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 . Further Tax payer has not provided any clarification on non-payment of GST on the above turnover. Hence the same is liable to tax on which the taxpayer has to discharge tax liability @ 18% Rs 13,96,621/-. In view of the above, the TP requested to pay an amount of Rs. 13,96,621/-.(CGST Rs. 698311/- SGST Rs. 698311/-) under Sec 7 (1) Sec 9 of CGST Act, 2017 along with interest under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 of CGST Act, 2017 and Penalty under Section 74 of CGST Act, 2017 . My Question is : The SCN issued under Section 7 (1) (Scope of Supply) and Section 9 (Levy and Collection) is vague and lacks supporting details, basis of liability, or nature of liability. Because the GST is ultimately levied under Section 7 (1) within the scope of supply. - Reply By Shilpi Jain - The Reply = Agreed. Mere reco d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferences cannot lead to demand of tax. The department is bound to show what is the supply made against which the demand is being raised. - Reply By Vinod jadhav - The Reply = Are there any case laws regarding sSCN issued only based on Sections 7 and 9 without providing the nature of service, classification, etc.? - Reply By Shilpi Jain - The Reply = Many such cases exists in the previous tax reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime. Service Tax to be more specific. The same principle can apply to GST as well , legislations being pari materia. - Reply By KASTURI SETHI - The Reply = Case laws are available on this issue in your support. - TAX DEMANDED UNDER SEC 7(1) & SEC 9 OF CGST ACT - Query Started By: - Vinod jadhav Dated:- 17-7-2024 Last Replied Date:- 21-7-2024 Goods and Services Tax - GST - Got 4 Replies - GST - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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