Section 75(12) of CGST Act not invocable post self-assessed tax included in return filed u/s. 39

By POONAM GANDHI Goods and Services Tax Judiciary May 20, 2025

TaxGuru Citation: 2025 taxguru.in 3797
Case Name: Kuddus Ali Vs Assistant Commissioner of Central Tax (Calcutta High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Calcutta High Court

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Kuddus Ali Vs Assistant Commissioner of Central Tax (Calcutta High Court)

Calcutta High Court held that once, the self-assessed tax as per Section 37 is included in the return furnished under Section 39 of the CGST Act, Section 75(12) of the CGST Act can no longer be invoked for recovery.

Facts- The present petition has been filed, inter alia, challenging the order dated 20^th December, 2024 issued by the respondent no.1 along with the summary of the order thereof issued in DRC-07 dated 6th January, 2025 whereby, the respondents have purported to make recovery of dues payable by the petitioner, by invoking the provisions of Section 75(12) of the WBGST & CGST Act, 2017.

Conclusion- Held that having regard to the explanation provided under Section 75(12) of the said Act, the expression “self-assessed tax” shall include tax payable in respect of the details of outward supplies furnished under Section 37 of the said Act which are not included in the return furnished under Section 39 of the said Act. Admittedly, in this case it would transpire that the self-assessed tax of the petitioner under Section 37 of the said Act has been included in the returns under Section 39 of the said Act. It is not the case of the respondents that the self-assessed tax furnished under Section 37 of the said Act has not been included in the returns under Section 39 of the said Act. In my view, once, the self-assessed tax as per Section 37 is included in the return furnished under Section 39 of the said Act, Section 75(12) of the said Act can no longer be invoked as is clear from the above explanation. Further a bare perusal of the notice issued in ASMT 10 dated 20t^h September, 2024 would in no uncertain terms disclose that the returns filed by the petitioner in Form GSTR1 had been included in Form GSTR-3B. It would also transpire from the order impugned that the respondents have proceeded to determine late fees and interest by proceeding to demand the same from the date of filing of return under Section 39 of the said Act in Form GSTR-3B.