9911796707
TMI Blog2025 (3) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... ived and secondly at the time of issuing invoice - In the facts of the case, the petitioners in response to the notice in Form GST ASMT-10 filed a reply in Form GST ASMT-11 showing that there was a duplication of the amount shown in Form GSTR-1 disclosing the taxable supply for the particular month. The petitioners in reply in Form GST ASMT-11 categorically stated that there is no difference due to data reconciliation along with Form GSTR-9 to point out that such data was reconciled and there was no discrepancy in the return in Form GSTR-3B and Form GSTR-9. However, without taking into consideration such reply and without issuing Form GST DRC-01A respondent issued the impugned notice in Form GST DRC-01 under section 73 of the GST Act and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioners erroneously showed liability of tax twice in the statement of outward supplies filed in Form GSTR-1 i.e. both at the time of receipt of advances as well as at the time of issuance of invoice for providing service. However the tax was paid only once as required under the provisions of GST Act in the monthly returns filed in Form GSTR-3B. 7. Respondent in view of mismatch between Form GSTR-1 and Form GSTR-3B issued notice on 13.07.2021 in Form GST ASMT-10. 8. The petitioners thereafter received a reminder dated 16.09.2021 which was responded by filing reply dated 20.09.2021 in Form GST ASMT-11 pointing out that the difference between Form GSTR-1 and Form GSTR-3B was only because of duplication of the data which was recon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... know about the passing of the impugned order in February, 2024 upon noticing lien imposed on the bank account of the petitioners by the respondent for recovery of demand raised in the order. 15. The petitioners thereafter preferred an appeal before the appellate authority on 04.03.2024 pointing out that delay in filing appeal was because of serious health issues in the family of the consultant. However, the appellate authority dismissed the appeal by order dated 25.07.2024 relying upon the provisions of section 107(4) of the GST Act which provides that the appellate authority has no power to condone the delay beyond the prescribed period for filing of appeal. 16. Learned advocate Mr. Uchit Sheth appearing for the petitioners submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent authorities to pass fresh de novo order after providing an opportunity of hearing to the petitioners as per the provisions of section 75(4) of the GST Act. 20. Per contra, learned Assistant Government Pleader Ms. Shrunjal Shah submitted that the respondent authorities have passed the impugned order considering the provisions of the GST Act as the petitioners have failed to file rectified Form GSTR-1 so as to remove the duplicate entries which are forming part of reconciliation submitted by the petitioners. It was submitted that in absence of rectification in Form GSTR-1, respondents were justified in passing the impugned order by raising the demand by calculating the tax payable on supply shown in Form GSTR-1 and actual tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the prescribed period and as the appeal filed by the petitioners was beyond the prescribed period o as per the provisions of section 107 of the GST Act, the appellate authority has rightly rejected the appeal. 24. It was submitted that the impugned order was also passed after considering the reply filed by the petitioners in Form GST ASMT 11 as the petitioners failed to produce any evidence for difference between Form GSTR-1 and Form GSTR-3B. 25. Having heard the learned advocates for the respective parties and considering the facts of the case, it is apparent that due to error the petitioner has shown the taxable supply twice in Form GSTR-1 , once at the time of advance received and secondly at the time of issuing invoice. 26. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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