2024 (3) TMI 778 - HC - GST

Validity of assessment orders pertaining to specific assessment years - allegation is that petitioner had not produced project wise details of work done in every financial year - concrete evidence to prove the nature of business carried on by the petitioner or not - HELD THAT - On examining the impugned assessment orders, it is noticeable that the reply submitted by the petitioner on several dates were referred to therein. All the documents submitted by the petitioner, such as purchase documents, Government approvals, copies of sale deeds to customers, documents relating to development fees paid to the Government and the statement relating to purchase of goods were taken into account. It is evident that the assessing officer engaged with the evidence placed on record by the petitioner and entered findings after appraising such evidence. It cannot be said that a reasonable opportunity was not provided to the petitioner and that the order is a consequence of non application of mind. In these circumstances, no case is made out to warrant interference in exercise of discretionary jurisdiction. The appropriate recourse for the petitioner would be to carry these assessment orders in appeal before the appellate authority. These writ petitions were filed in January 2024 after orders were issued on the rectification petitions on 05.01.2024. In these circumstances, if appeals are presented by the petitioner within a period of 15 days from the date of receipt of a copy of this order, the appellate authority is directed to consider and dispose of the same on merits without going into the question of limitation. Petition disposed off.

Summary

Issues involved: Challenge to assessment orders for specific assessment years under GST statutes.

Summary:
In a series of writ petitions, the petitioner contested assessment orders for specific assessment years, claiming exemption from GST under Schedule III of applicable GST statutes due to the nature of their business involving purchase of lands, obtaining approvals, and selling plots. The petitioner surrendered GST registration but received notices and show cause notices questioning the nature of their business and proposing imposition of GST. The impugned assessment orders were issued subsequently. The petitioner argued that their business is exempt from GST and provided relevant documents during the assessment process. The assessing officer, however, found the provided documents insufficient to prove the nature of the business, leading to the issuance of the assessment orders.

The petitioner's counsel argued that the assessing officer rejected submissions mainly due to lack of project details, which were later provided during the rectification petition. The Government Advocate contended that the assessment orders were based on a thorough appraisal of evidence and did not require interference under Article 226 of the Constitution of India. The court noted that the assessing officer considered all documents submitted by the petitioner but found them lacking in specific project-wise details and clear justification for purchases and sales, leading to the conclusion that the nature of the business could not be ascertained definitively.

The court concluded that the assessing officer had adequately engaged with the evidence provided by the petitioner and did not act arbitrarily. It was determined that the appropriate course of action for the petitioner would be to appeal the assessment orders before the appellate authority. The court directed the appellate authority to consider any appeals filed within 15 days from the date of the order without considering the question of limitation. The writ petitions were disposed of with no costs awarded, and connected miscellaneous petitions were closed.