Evaluation of the Reply to the issued show
cause notice by the RTP for the period July, 2017 to
March, 2018
As per the provision ... March, 2018 allowing the
chance to show cause why the RTP should not pay tax
as ascertained after deducting the amount already paid
voluntarily
Evaluation of the Reply to the issued show
cause notice by the RTP for the period APRIL, 2018
TO MARCH 2019
As per the provision ... March, 2019 allowing the
chance to show cause why the RTP should not pay tax
as ascertained after deducting the amount already paid
voluntarily
Evaluation of the Reply to the issued show
cause notice by the RTP for the period April, 2019 to
March, 2020 & April ... respectively allowing the chance to show cause as
to why the RTP should not pay tax as ascertained after
deducting the amount already paid voluntarily
Evaluation of the Reply to the issued show
cause notice by the RTP for the period April, 2019 to
March, 2020 & April ... respectively allowing the chance to show cause as
to why the RTP should not pay tax as ascertained after
deducting the amount already paid voluntarily
petitioner's
registration by noting that the registered tax payer (RTP) does not
exist or had never existed at 6/1, Ashutosh Mukherjee Lane ... Although, the officers of the Bureau tried
to establish contact with the RTP on his mobile number uploaded
in the GST Portal by the RTP
genuineness and identity of
the aforesaid suppliers who are registered taxable persons
(RTP) before entering into any transaction with those
suppliers.
Further grounds of denying ... over, if the respondents concerned finds
on enquiries that the aforesaid suppliers (RTP) were fake
and bogus and on this basis petitioners could
respondents concerned
3
finds on enquiries that the aforesaid suppliers (RTP) were
fake and bogus and on this basis petitioners could not be
penalised unless ... question along with GST were
actually paid or not to the suppliers (RTP) and also to
consider as to whether the transactions and purchases
were
provides for the eligibility and the conditions
authorizing a Registered Tax Payer (RTP) to seek benefit of
ITC. The same provides circumstances under which ... RTP shall be entitled to seek the benefit of ITC. In my view
the said provision is an enabling provision, enabling the
RTP to claim
evade tax by the Registered Taxable Person (hereinafter referred to
as 'RTP') herein the petitioner. Such deviations undermine the accuracy and
reliability ... inference of tax evasion.
17. It is also submitted that the RTP wilfully misdeclared the description
and quantity of the goods in the tax invoice
June, 2019. Two paragraphs from the order are
reproduced below :
"The RTP is liable to pay interest as per the provision of
section ... Interest under section
50(1) has already been sent to the RTP through e-mail on
27/09/2018 and issued reminder
