M/S Babul Nath vs. The Union Of INDIA And Ors
Facts
The petitioner, M/s Babul Nath, a GST-registered dealer, received a notice from the Superintendent of GST on May 13, 2019, highlighting discrepancies between their GSTR-1 and GSTR-3B declarations for financial years 2017-2018. The petitioner explained that an outward supply of Rs. 4,57,92,600 was inadvertently omitted from GSTR-3B but was later rectified in the March 2019 GSTR-3B along with payment of Rs. 54,95,112 in tax. The Superintendent, by an order dated October 4, 2019, demanded Rs. 54,95,111 in tax, along with penalty and interest. The petitioner's appeal to the appellate authority was dismissed on February 1, 2021, for failing to file a certified copy of the adjudicating authority's order.
Held
The Court held that the Superintendent of GST had proceeded on the basis that the petitioner had failed to reply to the show-cause notice, despite the petitioner having filed a reply. The Court agreed that the petitioner had not paid interest on the delayed payment of tax. Given that the Superintendent did not consider the petitioner's reply, the Court set aside both the Superintendent's order dated October 4, 2019, and the appellate authority's order dated February 1, 2021. The proceedings were remanded back to the Superintendent for fresh consideration, with the amount of pre-deposit made by the petitioner to be subject to the Superintendent's further order. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the appellate authority erred in dismissing the petitioner's appeal solely on the ground of a defective copy of the adjudicating authority's order being filed, when the petitioner contended that they had filed the copy as supplied to them and any defect was not within their control? 2. Whether the Superintendent of GST erred in passing an order demanding tax, interest, and penalty without considering the petitioner's reply to the show-cause notice, which explained the discrepancy and confirmed payment of the tax liability? Petitioner's arguments: The petitioner argued that the appellate authority should not have dismissed the appeal on a technicality regarding the copy of the order. They also contended that the Superintendent failed to consider their valid defense and the rectification of the discrepancy, including the payment of tax. The petitioner acknowledged not paying interest on the delayed payment. Revenue's arguments: The judgment does not record specific arguments made by the revenue.
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
HIGH COURT OF TRIPURA _A_G_A_R_T_A_L_A_
WP(C) No.280 of 2021
M/S Babul Nath
......... Petitioner(s)
Versus
The Union of India and others ......Respondent(s)
For Petitioner(s) : Mr. D. Saraf, Advocate, Mr. P. Majumder, Advocate,
Ms. S. Debbarma, Advocate,
Ms. P. Saha, Advocate.
For Respondent(s) : Mr. P.K. Dhar, Sr. G.A.,
Mr. Biswanath Majumder, CGC,
Mr. T.K. Deb, Advocate.
HON’BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON’BLE MR. JUSTICE S.G. CHATTOPADHYAY
_O_ R_ D_ E_ R_ 13/04/2021
(Akil kureshi, CJ)
Heard Shri D. Saraf, learned counsel appearing for the petitioner as well as Shri P.K. Dhar learned Sr. G.A. appearing for respondent Nos.2, 4, 5 & 6 and Mr. B. Majumder, learned CGC appearing for respondent Nos.1 and 3 for final disposal of the petition.
Petition involves a short question. Petitioner is a dealer registered under various GST Acts. The Superintendent of GST
The judgment continues below.
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