Notification No. 36

SGST High Court Cases

GST - Section 80 of the CGST Act, 2017 – Meaning of ‘statutory return’ - Petitioner seeking to allow payment of self-assessed tax in instalments – Whether Section 80 would be applicable in cases of arrears in payment of admitted tax - petitioner case that the form GSTR-1 does not comprise a return and thus the exclusion set out under Section 80 would not apply to it – HELD – The object of Section 80 is to benefit an assessee who approaches the Commissioner for a scheme of instalments. The sole exception to the application of Section 80 is in respect of admitted tax – Section 2(37) of the CGST Act defines ‘a return’, to mean 'any return prescribed or otherwise required to be furnished by or under this Act or the Rules made thereunder' – the Chapter IX titled as 'Returns', proceeds on the basis that the various forms prescribed for filing by assessees, either setting out details of inward or outward supplies or tax credit, would all constitute returns - The return of outward supplies is in form GSTR 1 and is the return that has been filed by the petitioner. Thus, the argument that GSTR 1 only deals with 'details' and hence would not constitute a statutory return is unacceptable and contrary to the scheme of the Act - petitioner also argued that the impugned order under Section 80 has been passed even prior to the assessment having framed under Section 73. However, Section 80 makes no reference to an assessment at all. It only talks of turnover that has been self-assessed - Accepting the argument of the petitioner would tantamount to a situation wherein a delinquent assessee, one who has omitted to file a return of monthly turnover but has filed the prescribed return reflecting taxable sales, is allowed the benefit under Section 80, of an instalment scheme. The object of Section 80 is only to benefit an assessee who has been complaint in effecting payment of the admitted tax - the petitioner has filed returns and it has not paid tax, hence, it is barred from obtaining benefit under Section 80 – writ petition is dismissed

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