2024 (9) TMI 1158 - HC - GST

Challenge to assessment order - impugned order is vitiated by the failure of the respondents to provide audit observations pursuant to the audit - petitioner was deprived of the opportunity to respond to the audit observations before the audit report was prepared. HELD THAT - On perusal of the documents on record, it is evident that the petitioner was put on notice before the audit and submitted various documents in response to such notice. The petitioner also responded to the audit report and to the show cause notice. The impugned order discloses that a personal hearing was provided to the petitioner on 20.10.2023. In these circumstances, it is clear that principles of natural justice were complied with in substance. It is further evident from the impugned order that six issues were taken up for consideration. Out of the six issues, upon consideration of the petitioner's reply, the tax proposal in respect of four issues were dropped. As regards the remaining issues, upon appraisal of evidence, the tax proposals were confirmed. As pointed out by learned senior standing counsel, the petitioner has an appellate remedy against this order. It is not required to exercise discretionary jurisdiction. However, it should be noticed that this writ petition was filed on 29.02.2024, which was within the original period of limitation. As of today, the petitioner is with in the condonable period. Petition is disposed of by permitting the petitioner to present a statutory appeal before the appellate authority.

Summary

The petitioner challenged an assessment order related to GST on sale of fixed assets and Input Tax Credit. The court found that principles of natural justice were followed, and the petitioner was given opportunities to respond. The court allowed the petitioner to file a statutory appeal within ten days. The writ petition was disposed of without costs.