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Tvl. Psargunam - 2022-23 - Asmt-10

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Tvl. Psargunam - 2022-23 - Asmt-10

Uploaded by

lekhankan.tax
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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GSTIN/33AHXPP8153D1ZY/2022-2023 Office of the Assistant Commissioner (ST),

Mettur Road Assessment Circle,


No.161, Meenakshi Sundharanar Salai,
Commercial Taxes Building, First Floor,
Erode - 638 001.

Dated: 19.10.2023

DETAILED NOTICE – ANNEXURE TO ASMT-10 NOTICE

To
GSTIN : 33AHXPP8153D1ZY
Legal name Tvl. : PSARGUNAM
Trade name Tvl. : INDERJIT & CO.
Registered Email id. : VIBHORJAINANDASSOCIATES@GMAIL.COM
Registered Mobile No. : 9871228558
Financial Year : 2022-2023

Sub: TN GST Act 2017 / CGST Act 2017 - Office of the Assistant Commissioner (ST),
Mettur Road Assessment Circle - Notice for intimating discrepancies in the return
after Returns Scrutiny - Comparison of GSTR-3B Vs. GSTR-1- Red flag Reports
received - Significant differences or anomalies found indicating contravention of
provisions of the Act - Proceedings initiated under Section 61 of the TN GST Act
2017 / CGST Act 2017 - Issue of ASMT-10 Notice - Detailed Notice issued - Reg.

******
Tvl. PSARGUNAM (Trade Name: Tvl. INDERJIT & CO.), doing business at No.
30/151, MUNIYAPPAN, KOVIL STREET, KOTTAI, Erode, Tamil Nadu, 638 001 is hereby
informed that, scrutiny of the returns under section 61 of TNGST Act’2017 filed by the taxable
person for the year 2022-23, it has been noticed that the following discrepancies are found in
declaration of taxable turnover between in GSTR 3B and GSTR 1 as shown below.

GSTR 3B GSTR 1
MONT TOTAL TOTAL
H CGS SGS
TAXABLE IGST CGST SGST TAXABLE IGST
T T
VALUE VALUE
Apr-22 25216415.00 1240432.50 10194.17 10194.17 28113282.39 1405664.19 0.00 0.00
TOTAL 25216415.00 1240432.50 10194.17 10194.17 28113282.39 1405664.19 0.00 0.00

DIFFERENCE
TOTAL TAXABLE
IGST CGST SGST
VALUE
-2896867.39 -165231.69 10194.17 10194.17
-2896867.39 -165231.69 10194.17 10194.17

Page 1 of 2
You have thus short paid the above taxes during the above tax period. Hence the above
short paid taxes is proposed to be determined under section 73 of the TN GST Act 2017 / CGST
Act 2017 as detailed above.

You are requested to make payment of differences of tax due and taxes which were
excessively availed as ITC and tax liability due to RCM in form DRC-03 (either by debit of
credits available in electronic credit ledger or by debiting cash ledger) along with
corresponding interest payable through electronic cash ledger of the GST Common portal
within 30 days of receipt of this notice, failing which appropriate further action will be initiated
as per the provisions of the TNGST Act, 2017 / CGST Act 2017.

In case, you contest that there are no such short payment of tax/excess availment of ITC
as noted above, then you may file reconciliation statement along with proof of records on
correctness of ITC availment for verification.

INTEREST AND PENALTY:-

You are also liable for interest @ 18% per annum under section 50 of the Act for
the number of days delayed to be calculated from the due date for corresponding monthly
returns and upto the date of payment of difference of taxes through DRC-03. Your attention is
drawn to the provisions of section 75(9) of the Act which stipulates that “the interest on the tax
short paid or not paid shall be payable whether or not specified in the order determining the tax
liability”. The taxpayer is also liable for penalty under section 73 of the TNGST Act 2017.

Note: Please note that no penalty is payable if the above difference of taxes along with
interest is paid and all proceedings in respect of this notice shall be deemed to be
concluded, if taxes along with interest is paid as per this notice within 30 days of receipt
of this notice.

An Opportunity of Personal Hearing is also being offered to you. If so desired, you


may appear in person on any working day along with all proof of documents and records in
support of your contention against the notice for personal hearing before the signatory within
30 days of issue of this notice.

DEVENDIRAN Digitally signed by


DEVENDIRAN PALANI

PALANI Date: 2023.10.19 15:13:32


+05'30'
ASSISTANT COMMISSIONER (ST),
METTUR ROAD ASSESSMENT CIRCLE.

Copy to Registered Email ID of the taxpayer


Notice served to the taxpayer through GST Common Portal

Page 2 of 2

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