Case Law Details
GD Goenka Private Limited Vs Commissioner of Central Goods and Services Tax (CESTAT Delhi)
Introduction: The CESTAT Delhi recently pronounced a judgement in the case of GD Goenka Private Limited Vs Commissioner of Central Goods and Services Tax. The matter was represented by Adv Pawan Arora from Athena Law Associates, Delhi. This article delves into the crux of the decision.
Key Points of the Judgement:
1. Filing ST 3 Returns: GD Goenka Private Limited, the appellant, correctly filed the ST 3 Returns. In the absence of a specific request from the Central Excise officer, the appellant isn’t obligated to furnish additional documents or make further disclosures.
2. Role of the Central Excise Officer: Once the ST-3 returns are filed, the onus lies on the Central Excise Officer to meticulously review them. Should there be any discrepancies, the officer must conduct a best judgment assessment under Section 72 and initiate an SCN under Section 73 within the stipulated timeframe. If the officer overlooks any aspect leading to a tax oversight, it’s the officer who bears the responsibility, not the appellant.
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