9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (7) TMI 1201 - HC - GSTChallenge to impugned order - whether the Show Cause Notice in Form GST DRC-01 dated 12.01.2024 does not contain any ingredients to invoke the period of limitation under Section 74(10) of the respective GST Enactments? - HELD THAT - It is noticed that there is allegation in the Show Cause Notice that the petitioner has reported the turnover as detailed in the Show Cause Notice and has willfully failed to pay the corresponding tax with intention to evade the tax lability. Therefore, it cannot be said that the Show Cause Notice does not contain any ingredients to invoke Section 74 of the respective GST Enactments. The petitioner may have a case on merits. However, that would be subject matter of appeal - this Writ Petition is disposed of with liberty to the petitioner to file statutory appeal under Section 107 of the respective GST Enactments before the Appellate Authority namely, Appellate Deputy Commissioner (ST) (GST Appeal), C.T.Building, Dr.Thangarajsalai, Madurai 625020, the first respondent herein, within a period of 30 days from today subject to the petitioner depositing 10% of the disputed tax. Petition disposed off.
Issues:
Challenge to impugned order for Assessment Year 2018-2019 under GST Enactments. Analysis: The petitioner challenged the order dated 22.04.2024 by the second respondent for the Assessment Year 2018-2019 under the GST Enactments. The challenge was based on the Notice in Form GST ASMT-10 dated 10.02.2021, Show Cause Notice in Form GST DRC-01 dated 12.01.2024, and Personal Hearing Notices dated 20.02.2024 & 25.03.2024. The petitioner responded to the Notices. The petitioner argued that the Show Cause Notice did not meet the requirements to invoke the period of limitation under Section 74(10) of the GST Enactments. However, it was noted that the Show Cause Notice alleged that the petitioner had reported turnover but willfully failed to pay the corresponding tax to evade tax liability. Therefore, the Court found that the Show Cause Notice did contain the necessary elements to invoke Section 74 of the GST Enactments. While the petitioner may have a case on merits, the Court stated that it would be a subject matter for appeal. The Writ Petition was disposed of, granting the petitioner the liberty to file a statutory appeal under Section 107 of the GST Enactments before the Appellate Authority within 30 days, subject to depositing 10% of the disputed tax amount. Any amount already deposited by the petitioner would be adjusted from the required pre-deposit amount. The Court directed the first respondent to admit the appeal if filed within the specified time and dispose of it on merits. All issues were left open for the petitioner to raise before the first respondent. The Writ Petition was disposed of with liberty granted to the petitioner, with no costs incurred. Connected Miscellaneous Petitions were closed as a consequence of the judgment.
|
