Vijayan Sahadevan (Deceased) Vs Commissioner of Kerala State GST (GSTAT Thiruvananthapuram Bench)
Summary: The Goods and Services Tax Appellate Tribunal, Thiruvananthapuram Bench, considered appeals filed by the son of deceased proprietor Vijayan Sahadevan, who claimed to be the legal heir. The appeals arose from GST proceedings concerning belated filing of GSTR-3B returns for November 2017 to March 2018 and consequential denial of Input Tax Credit (ITC).
An assessment notice ASMT-10 dated 5-3-2020 alleged that the GSTR-3B return for March 2018 was filed on 16-6-2019 instead of the due date of 23-4-2019. ITC of Rs. 1,72,430/- was proposed to be disallowed under Section 16(4), along with interest of Rs. 2,18,198/-. The appellant could not respond to the notice due to the COVID-19 pandemic, lockdown and continued illness. Thereafter, GST DRC-01A dated 13-11-2020 and DRC-01 dated 15-7-2021 were issued. The latter carried a revised tax demand of Rs. 1,72,430/-, interest of Rs. 1,00,340/-, penalty of Rs. 20,000/- and additional interest of Rs. 1,87,350/- for delayed filing of GSTR-3B returns for November 2017 to March 2018. The proceedings culminated in an OIO DRC-07 dated 15-2-2022, followed by rejection of the appeals by the first appellate authority. The order records the impugned OIA as dated 8-12-2022 in paragraph 2, while paragraphs 16 and 17 refer to the impugned OIA as dated 11-11-2022.
