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In the instant case, there is no doubt in the fact that the appellant is regular defaulter of the payment of tax and filing of returns which shows contraventions of the GST laws and rules made thereunder. Appeal filed by the appellant is rejected.

Show Cause Notice ——Determination of tax not paid- The appellant is engaged in providing taxable supplies viz. Flex printing, Signage, Boards etc. It was alleged that the appellant has not discharged its complete GST liability in respect of the taxable supplies made to their customers, in the Government account nor they had filed all the prescribed GSTR- 3B returns. A SCN for recovering Rs. 91,20,399/- (IGST Rs. 45,75,623/- + CGST Rs. 22,72,388/- + SGST Rs. 22,72,388/-) was issued which was adjudicated on 30.06.2020, wherein the demand was confirmed. The appellant being aggrieved filed appeal on the grounds that demand for the period Aug-18 to Mar-19 has been calculated without considering the ITC. The authority observed that the appellant has filed its returns and discharged his tax liability for the period Dec-2017 to July-2018 only after initiation of investigation. The appellant did not file the GSTR-3B return for subsequent period August-2018 to March-2019. The appellant has issued the tax invoices for its outward supplies to his customers mentioning the tax liability. Therefore, the appellant failed to discharge his tax liability with intent to evade the same. Thus, the order passed by the adjudicating authority is proper and correct. Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
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