2024 (6) TMI 663 - HC - GST

Challenge to adjudication order issued u/s 73(9) of WBGST CGST Act 2017 - discrepancies not notified by issuance of Form GST ASMT 10 - period 1st July 2017 till 31st March 2018 - HELD THAT - It was the obligation of the proper officer before passing any order in terms of Rule 99 of the said Rules read with Section 61 of the said Act to make available to the petitioner the Form GST ASMT 10 and to identifying therein the discrepancies noticed by the proper officer while scrutinizing the returns - Since the same had not been made available to the petitioners the petitioners could not have appropriately respond to the show cause notice. The aforesaid order thus stands vitiated on the ground of violation of principles of natural justice. The order passed under Section 73 (9) of the said Act dated 29th December 2023 kept in abeyance and the proper officer directed to make available Form GST ASMT 10 within two week from date and to provide appropriate opportunity to the petitioners to file additional response to the show cause notice dated 29th September 2023 and thereafter to afford an opportunity of hearing to the petitioners - application disposed off.

Summary

Issues involved: Challenge to order u/s 73(9) of WBGST & CGST Act 2017 for the period 1st July 2017 till 31st March 2018 due to lack of notification of discrepancies to petitioners through Form GST ASMT-10.

The petitioners, engaged in goods transport agency services, challenged an order dated 29th December 2023 u/s 73(9) of the WBGST & CGST Act 2017, alleging that the proper officer did not inform them of discrepancies by providing Form GST ASMT-10 as required by Section 61 of the Act.

The petitioners argued that the absence of Form GST ASMT-10 hindered their ability to respond effectively to the show cause notice, contending that the proper officer failed in their obligation to identify discrepancies and notify the petitioners as mandated by the Act and Rules.

The Court noted that the proper officer's failure to provide Form GST ASMT-10 to the petitioners violated principles of natural justice, rendering the order under Section 73(9) of the Act invalid. It was deemed essential for the proper officer to make available the form to enable the petitioners to respond adequately.

In light of the above, the Court suspended the order passed under Section 73(9) of the Act and directed the proper officer to furnish Form GST ASMT-10 within two weeks, allowing the petitioners to submit additional responses to the show cause notice and ensuring a fair hearing process.

The Court further instructed that if the petitioners fail to respond or submit a response to the show cause notice within two weeks of receiving Form GST ASMT-10, the proper officer should consider the matter and pass a fresh order within 8 weeks.

The writ petition, WPA 9391 of 2024, was disposed of with the aforementioned directions for compliance by all parties based on the official copy downloaded from the Court's website.