2023 (9) TMI 991 - HC - GST

Principles of natural justice - appeal dismissed without referring to the merits of the contentions - assessment made on the basis of a TDS deduction carried out by the Executive Engineer - HELD THAT - The Appellate Authority specifically speaks of no document having been produced before it at the time of hearing. The mere reference to the screen-shot produced at Page-37 wherein an annexure is shown cannot substantiate the contention that it was the certificate Annexrue-P/8 which was produced before the Appellate Authority. Even otherwise, there can be no reliance placed on Annexure-P/8 certificate for reason of no such certificate being permissible for the purpose of assessment as per the BGST Act and also for the reason that the certificate has been issued in the name of Shiv Shankar Singh and not in the name of R.P. Construction, which is registered as a proprietorship under the BGST Act. Petition dismissed.

Summary

Issues involved:
Dismissal of appeal without considering merits, assessment based on TDS deduction, non-consideration of produced certificate by Appellate Authority.

Dismissal of appeal without considering merits:
The petitioner raised concerns regarding the dismissal of the appeal without discussing the merits of the contentions presented. The appeal was related to the assessment made on the basis of a TDS deduction carried out by the Executive Engineer, Rural Works Department. The petitioner specifically highlighted the production of Annexure-P/8, a certificate issued by the Executive Engineer, certifying that a certain individual had not performed any contractual work. The petitioner argued that the Appellate Authority failed to consider this document despite its submission.

Assessment based on TDS deduction:
The Government Pleader contended that the petitioner's proprietor had two businesses - a proprietorship and a partnership. The proprietorship, operated as RP Construction with a specific GSTIN, was distinct from the partnership which was dissolved earlier. It was emphasized that reliance on Annexure-P/8 was unwarranted, especially since the return was filed by the Executive Engineer and could not be revised as per Section 39(9) of the Bihar Goods and Services Tax Act after a certain date. The assessment year in question was 2019-2020.

Non-consideration of produced certificate by Appellate Authority:
Upon review of the appellate order, it was observed that the Appellate Authority mentioned the absence of any document being presented during the hearing. The reference to a screen-shot showing an annexure was deemed insufficient to prove that Annexure-P/8 was indeed submitted. Furthermore, it was clarified that reliance on the certificate was not permissible under the BGST Act due to it being issued in the name of an individual, not the registered proprietorship entity. Consequently, the writ petition was dismissed as there was no valid reason to entertain it.