Sir,  This issue is relating to GST Act, the query is as follows.

The dealer is registered under GST Act, and initially was registered as Regular assesses, after a period of 3 to 4 months the dealer switch over to composition scheme in 17/18, the dealer was using a software named Busy software,  while programming the developer had in inadvertently had programmed as regular registered dealer and  made a bifurcation of sale consideration as  BASIC + CGST + SGST , but in fact the Dealer was into composition scheme, The dealer was filling CMP 04 every Qtr  reflecting the sale and payment of 1%  GST,  Unfortunately there was a search conducted by GST team on 23 Oct 24, The officer conducted the Mazhar and noted this issue of  GST reflection in the sale Bill and was adamant on the same and  was bent upon the issue of GST Tax being shown in the bill, even after meeting next day in his office he was determined to levy the Tax @ 18% from 17/18 onwards.It is not a Fatal Error, which is prejudicial to Revenue.

This was an the only omission, and Human Error and there was NO mens rea to evade tax, the dealer  due to oversight had left this issue unattended, otherwise would have corrected at it’s preliminary stage of development / installation of software, as the dealer is into Business from past 35 years

Now that the officer has taken all Books of Accounts, records and Bank statements form 17/18 till date, the dealer is awaiting for his Notice and Order, to known the action initiated by the Officer.

PL know us any Precedent of Higher Forum cases to get the Relief, your kind consideration would be highly appreciable, Thanks

M.M.T

CA.,