2023 (10) TMI 930 - HC - GST

Violation of principles of natural justice - notices in Form GST DRC-01A and Form GST DRC-01 were not issued to the petitioner prior to the passing of the impugned Assessment Order - HELD THAT - This Writ Petition is disposed of at the time of admission by giving liberty to the petitioner to file a statutory appeal within a period of thirty days from the date of receipt of a copy of this order, considering the fact that the disputed tax has also been recovered from the petitioner - statutory appeal shall be filed by the petitioner within a period of thirty days from the date of receipt of a copy of this order. The Appellate Authority shall dispose the appeal on merits and in accordance with law within a period of six months thereafter provided, such an appeal is filed by the petitioner within such time. Petition disposed off.

Summary

Issues involved: Violation of principles of natural justice in tax assessment order, opportunity for statutory appeal, bar on writ petition at belated point of time.

Violation of principles of natural justice in tax assessment order:
The petitioner contended that notices in Form GST DRC-01A and Form GST DRC-01 were not issued before the impugned Assessment Order dated 30.06.2021. Additionally, it was argued that only a summary of the order was uploaded on the web portal, rather than serving the detailed order to the petitioner. This was seen as a manifest violation of the principles of natural justice.

Opportunity for statutory appeal:
The petitioner requested an opportunity to file a statutory appeal, emphasizing that no harm would be caused to the respondent as the disputed tax had already been recovered post the issuance of the impugned Assessment Order. The court granted the petitioner liberty to file a statutory appeal within thirty days from the date of receipt of the order, taking into account the recovery of the disputed tax.

Bar on writ petition at belated point of time:
The learned Government Advocate argued that the writ petition, raised at a belated point, was barred by law. Reference was made to a decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. Despite this, the court disposed of the Writ Petition by allowing the petitioner to file a statutory appeal within thirty days, with a directive for the Appellate Authority to decide on the appeal within six months, while keeping all further recovery proceedings in abeyance.