2025-VIL-460-CAL
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SGST High Court Cases

GST - Section 75(12), Self-assessed tax, Recovery of dues - Recovery proceeding invoking the provisions of Section 75(12) of the WBGST/CGST Act, 2017 without issuing a show-cause notice - Whether the Respondent-Dept could have bypassed the provisions of Sections 73/74 of the Act to determine and recover the interest and late fee from the petitioner by invoking the provisions of Section 75(12) of the Act – HELD - Once the self-assessed tax as per Section 37 of the Act is included in the return furnished under Section 39 of the Act, Section 75(12) of the Act can no longer be invoked. The explanation to Section 75(12) clearly states that the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under Section 37, but not included in the return furnished under Section 39. In the present case, it was not the case of the respondents that the self-assessed tax furnished under Section 37 of the Act had not been included in the returns under Section 39 of the Act - the respondents could not have invoked the provisions of Section 75(12) of the Act nor could claim that the demands made were based on admission made by the petitioner. As per the provisions of Section 61(3) of the Act, in case the explanation furnished by the petitioner is found unacceptable, the respondents are required to initiate appropriate action under the provisions of Sections 65, 66, 67, 73 or 74 of the Act, and not Section 75(12) of the Act - the determination made by the respondents under Section 75(12) of the Act is set aside and the order passed by the respondents can be treated as a show-cause notice and the petitioner is directed to respond to the same - the writ petition stands disposed of
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