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2022 (7) TMI 869 - HC - GSTValidity of assessment order - opportunity of hearing was given or not - violation of principles of natural justice - whether Assessment Order came to be passed by the Second Respondent basing on Facebook details and social media postings? - HELD THAT - A perusal of the Order impugned prima facie show that the authorities gathered information from the platform of the Petitioner which is used for promotion of business and basing on that G.S.T. was assessed. Prima facie it cannot be said that the Petitioner has not conducted any event during the relevant period. The Writ Petition is dismissed giving liberty to the Petitioner to approach the Appellate Authority and avail the remedy by putting forth the grievances on the factual aspects and without going into the merits of the case. It is made clear that any observations made in this order are only for the purpose of passing this order and the same shall not influence the Appellate Authority while deciding the matter in case any Appeal is filed.
Issues Involved:
Petitioner seeks writ of Mandamus against Assessment Order under G.S.T. Act, 2017, alleging illegality, arbitrariness, and violation of natural justice. 1. Violation of principles of natural justice in passing Assessment Order. 2. Assessment based on Facebook details and social media postings. Analysis: Issue 1: Violation of principles of natural justice in passing Assessment Order The Petitioner contended that the Assessment Order was passed without providing an opportunity of hearing, violating principles of natural justice. However, the Court found that the Petitioner was given the chance to raise objections and seek a personal hearing. Despite being granted additional time, the Petitioner failed to respond, indicating no violation of natural justice principles. Issue 2: Assessment based on Facebook details and social media postings The Petitioner argued that the Assessment Order relied solely on Facebook details and social media postings, burdening them with liability without conducting any events. The Court examined the Order and noted that information was gathered from the Petitioner's promotional platform, indicating event conduct and GST assessment. The Court presented a detailed table listing events, dates, venues, turnovers, and corresponding taxes proposed, suggesting prima facie evidence of event management during the relevant period. The Court concluded that factual aspects regarding event conduct should be addressed by the Tribunal, not under Article 226. It dismissed the Writ Petition, granting the Petitioner the liberty to approach the Appellate Authority to present grievances on factual aspects. The Court clarified that its observations in the order should not influence the Appellate Authority's decision. No costs were awarded, and pending miscellaneous petitions were closed as a result of the judgment.
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