9911796707
TMI Blog2024 (12) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period for payment of tax particularly when there was self-assessment made by filing the returns in form GSTR-1. The petitioner ought to have also filed form GSTR-3B and paid the tax - Even otherwise more than two years have lapsed since the Impugned Order dated 13.04.2022 was passed. Therefore, the petitioner could have paid the amount during the pendency of the present writ petition. This Writ Petition is liable to be dismissed. - Honourable Mr. Justice C. Saravanan For the Petitioner : No appearance For the Respondents : Mr. T. Ramesh Kutty Senior Standing Counsel and Mr. B. Sivaraman Junior Standing Counsel ORDER There is no representation on behalf of the petitioner. 2. Mr.T.Ramesh Kutty, learned Senior Standing Counsel and Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of Gst is attributed to amount other than the liability self-assessed in any return. The undersigned find from the records that the taxpayer has declared their liability in the GSTR 1 returns filed for the period August 2018 to April 2019. 6.3. In this regard it is pertinent to refer to sub section (12) of the Section 75 of the CGST Act, 2017 read with the Explanation appended to the said sub-section wherein it has been specified that,- (12) Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rejected in terms of provisions contained under Section 80 of the CGST Act, 2017. 6.7. Regarding the other request of the taxpayer to revoke the suo moto cancelled GST registration, the taxpayer is requested to follow the procedure as enunciated under Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017. 7. Conclusion: In view of the above discussion, the requests made by the taxpayer vide their letter 29.12.2021 are rejected. 4. The dispute in this case pertains to the period between August 2018 to January 2019 and February 2019 to April 2019 in respect of which the petitioner had filed returns in GSTR-1 on 10.04.2019 and 02.01.2021 belatedly admitting the tax liability of Rs. 1,48,86,997/-. However, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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