2022 (3) TMI 489 - HC - GST

Maintainability of appeal - requirement of statutory pre-deposit - Validity of assessment order - benefit of the extended limitation provided under order of the Supreme Court in In Re Cognizance for Extension of Limitation 2020 (5) TMI 671 - SC ORDER and 2020 (5) TMI 418 - SC ORDER - HELD THAT - Since the same request is pending before the Assessing Authority it would be appropriate that the petitioner pursue the request before the authority and there is a direction to the Assessing Authority to hear the petitioner and dispose the representation dated 16.07.2021 within a period of four (4) weeks from today. Petition disposed off.

Summary

Issues:
1. Validity of notice dated 09.03.2021 in Form GST DRC-09
2. Challenge against the order of assessment dated 21.11.2020 under SGST Act
3. Automatic stay of recovery proceedings upon filing a valid appeal under Section 107 of SGST Act
4. Relief sought for lifting the attachment of bank account
5. Pending request before the Assessing Authority for the same relief
6. Direction to Assessing Authority to dispose of the representation dated 16.07.2021 within four weeks

Analysis:

Issue 1: The petitioner sought a Writ of Certiorari to quash the notice dated 09.03.2021 in Form GST DRC-09, which was issued following an order of assessment dated 21.11.2020 under the SGST Act.

Issue 2: An appeal challenging the assessment order was filed on 15.07.2021, benefitting from the extended limitation provided by the Supreme Court. However, an impugned notice of attachment was issued on 09.03.2021, prompting the petitioner to seek relief.

Issue 3: The petitioner relied on Section 107 of the SGST Act, arguing that upon filing a valid appeal with the required pre-deposit, there should be an automatic stay on further recovery proceedings. Consequently, the petitioner requested the immediate lifting of the bank account attachment.

Issue 4: The court directed the petitioner to pursue the relief request before the Assessing Authority, which was already pending. The Assessing Authority was instructed to hear the petitioner and dispose of the representation dated 16.07.2021 within four weeks from the judgment date.

In conclusion, the Writ Petition was disposed of without costs, with a specific direction to the Assessing Authority to address the petitioner's representation promptly. The judgment emphasized the importance of following due process and seeking relief through the appropriate channels, ensuring a fair and timely resolution of the matter.