Non-filing of GSTR-3B shall not lead to penalty under Section 122, because there is no prima facie suppression by the appellant regarding his outward taxable supplies.
Filing of return— the short issue herein is whether the best judgment assessment under Section 62(1) can be made in respect of the non-filers of the returns in Form GSTR-3B?
Held that— non-filing of GSTR-3B returns, is certainly an omission on the part of the appellant, but such non-filing shall not lead to penalty under Section 122, because there is no prima facie suppression by the appellant regarding his outward taxable supplies.
To levy of penalty under Section 122, basically there must be suppression of facts, but in the instant case the appellant has not attempted for suppression of facts and duly declared his outward taxable supplies turnovers thorough GSTR-1 returns filed by them.
Non-filing of GSTR-3B shall not lead to penalty under Section 122, because there is no prima facie suppression by the appellant regarding his outward taxable supplies.
Filing of return— the short issue herein is whether the best judgment assessment under Section 62(1) can be made in respect of the non-filers of the returns in Form GSTR-3B?
Held that— non-filing of GSTR-3B returns, is certainly an omission on the part of the appellant, but such non-filing shall not lead to penalty under Section 122, because there is no prima facie suppression by the appellant regarding his outward taxable supplies.
To levy of penalty under Section 122, basically there must be suppression of facts, but in the instant case the appellant has not attempted for suppression of facts and duly declared his outward taxable supplies turnovers thorough GSTR-1 returns filed by them.