OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX
ROOM NO. 10, RED CROSS BUILDING, MAHAVIR CHOWK, SANGRUR
FORM GST DRC -01
[See rule 100(2) & 142(1)(A)]
To
M/S SUNIL STEEL INDUSTRIES
GSTIN: 03AAGFS9108K1Z2
E-Mail:
[email protected] Mobile 9216558151
Assigned to: STATE
Subject: Show cause under sec 73(1) of the PGST Act, 2017 and CGST Act, 2017
Please refer to the above proceedings. In this regard the amount of TAX/INTEREST payable
by you under section 73(5) with reference to the said case as ascertained by undersigned in the term
of available information, as is given below: -
ACT Period Tax Interest Penalty Total
CGST 126841 117962 12684 257487
SGST 2018-19 126841 117962 12684 257487
IGST 9669 8992 20000 38661
Total Tax due 263351 244916 45368 553636
* Interest calculated upto date of issue of DRC-01. Actual interest to be calculated upto date of
deposit of tax.
A. Brief facts-
Taxpayer is a registered dealer in the jurisdiction of Ward no. 9 Sunam
Scrutiny proceeding were initiated in your case and ASMT-10 was issued to dealer and
opportunity was given to the dealer to submit his reply of discrepancies raised.
The dealer submitted its reply which is not satisfactory .Therefore, the case is taken u/s 73(5)
of PGST Act 2017
The grounds and quantification are given below-
M/s SUNIL STEEL INDUSTRIES (hereinafter referred to as "the Noticee") is
registered vide GSTIN- 03AAGFS9108K1Z2 under Section 22 of the PGST
Act,2017 and CGST Act 2017. The noticee is availing Input Tax Credit
(hereinafter referred to as "ITC") in their monthly GSTR-3B return under the
provision of Section 16 of the Act.
During verification of ITC availed by the Noticee, it was found that there
is a difference in ITC Claimed in GSTR-3B and GSTR 2A during the period
mentioned above. Details of which is as below: -
Difference between ITC claimed as per GSTR- 3B and GSTR-2A.
Integrated tax State/UT tax
Description (₹) Central tax (₹) (₹)
(A) ITC as per GSTR-2A (Table 3 & 5
thereof) 3802605 5236773 5236773
(B) ITC as per sum total of 6(B) and 6(H)
above 3809540 5363614 5363614
Less ineligible ITC 2734 0 0
(D) Difference [A-(B+C)] 9669 126841 126841
SHOW CAUSE NOTICE
1. The Noticee is issued show-cause under section 73(1) to explain why tax as explained above
along with interest and penalty not imposed on you. The Noticee should produce at time of
showing cause all the evidence documentary or otherwise, upon which they intend to rely in
support of their defence. The Noticee should also indicate in their written reply whether they
wish to be heard in person or though their legal representative and if no such mention is made
in their written reply it would be presumed that they do not want any personal hearing.
2. The Noticee should note that if no cause is shown against the action proposed to be taken
against them within the stipulated period of 30 days or they do not appear before the
adjudicating authority in person or through their authorized legal representative when the
case is fixed for hearing, the case will be decided ex-parte on the basis of facts and material
already available on record and tax alongwith interest and penalty imposed on you.
3. This show cause cum demand notice is being issued without any prejudice to any other action
that may be taken against the Noticee under any other law for the time being in force in India.
-sd/-
Proper Officer-cum-
State Tax Officer,
Ward No 9 Sunam
