2024 (7) TMI 803 - HC - GST

Challenge to assessmnet order - non-payment of tax due of seigniorage fees under RCM - short payment of taxes on outward supply - HELD THAT - The petitioner filed a rectification application dated 27.11.2023 under Section 161 of applicable GST statutes. The petitioner states that such rectification petition was not disposed of within the time limit of six months. The present writ petition has been filed in these facts and circumstances seeking disposal thereof within the time frame fixed by this Court. The petition is disposed of by directing the respondent to consider and dispose of the rectification application dated 27.11.2023 in respect of assessment period 2020-21, within a period of three months from the date of receipt of a copy of this order.

Summary

Issues:
1. Alleged non-payment of tax due of seigniorage fees under RCM
2. Alleged short payment of taxes on outward supply
3. Delay in disposal of rectification application under Section 161 of GST statutes

Analysis:
The High Court judgment pertains to an assessment order issued regarding the alleged non-payment of tax due of seigniorage fees under RCM and alleged short payment of taxes on outward supply. The petitioner filed a rectification application under Section 161 of GST statutes, claiming that the application was not disposed of within the stipulated six-month period. The writ petition was filed seeking the disposal of the rectification application within a specific timeframe.

During the proceedings, the Government Advocate representing the respondent accepted notice and stated that if a reasonable time limit is fixed, the rectification petition would be considered and disposed of in accordance with the law. Consequently, the High Court disposed of the petition by directing the respondent to consider and dispose of the rectification application within three months from the date of receipt of the court order, specifically concerning the assessment period of 2020-21. The judgment did not impose any costs on either party.