M/s Comfort Battery v. Additional Commissioner, Central Goods and Services Tax
M/s Comfort Battery v. Additional Commissioner, Central Goods and Services Tax – Whether Penalty Can Be Imposed When Form GST DRC-01 Shows “Nil” Penalty?
Background of the Case
In this case, the petitioner, M/s Comfort Battery, challenged an adjudication order passed under Section 74 of the CGST/UPGST Act relating to the financial years 2018-19 to 2022-23. The petitioner also challenged the underlying Show Cause Notice (SCN) issued through Form GST DRC-01, which formed the basis of the proceedings.
The controversy arose due to a significant discrepancy between the statutory Form GST DRC-01 and the detailed annexure attached to the show cause notice. While the annexure proposed recovery of tax along with imposition of penalty equal to the tax amount, the statutory Form GST DRC-01 reflected the penalty amount as “0” (Nil).
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