9911796707
TMI Blog2022 (7) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... for livelihood. In the month of August 2020, the husband of the Petitioner again had an attack of brain paralysis and was bedridden as such no business was done. It is said that the Petitioner applied for cancellation of GST registration. It is further said that due to COVID-19 from March 2020 up to August 2021, no permission was granted to conduct functions having huge gathering except limited members. iv. However, pursuant to the authorization issued by the Joint Commissioner (ST), vide GSTIN-01, dated 05.10.2021, under Section 71(1) of A.P. G.S.T. Act, the Second Respondent visited the premises of the Petitioner Firm on 05.11.2021. By that time, both the Petitioner and her husband were in Hyderabad for medical treatment of the husband ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were conducted from March 2020 to July 2021 and that from July 2021 onwards events were permitted with limited persons; levying of tax from March 2020 to March 2021 is not justified and requested to drop proposed levy of tax. But, the Second Respondent without waiting for the explanation of the Petitioner, passed an Assessment Order, dated 03.03.2022, confirming the levy of I.G.S.T. of Rs.18,00,000/-, C.G.S.T. and S.G.S.T. of Rs 26,55,000/-, respectively. It is said that the action of the Second Respondent in passing the Assessment Order without receiving objections from the Petitioner as arbitrary, illegal and against the principles of natural justice. vii. It is also said that the Audit Officer without following the procedure contemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relief claimed? 7) Insofar as the first contention raised, that the Petitioner was not heard and no opportunity was given to him, may not be correct, for the reason that, a perusal of the Order shows that the Petitioner was given the opportunity of raising objections to the notice issued. It also shows that, a notice for personal hearing was also issued, pursuant to which, the Petitioner sought additional time, which was also granted, but the Petitioner never responded thereafter. Therefore, it cannot be said that, there was any violation of principles of natural justice. 8) Coming to the second contention i.e., the Assessment Order came to be passed by the Second Respondent basing on Facebook details and social media postings. A peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0000 16. 23.03.2021 First birthday celebration of Viraj, Vijayawada 2000000 0 180000 180000 17. 25.03.2021 First birthday celebration, baby 1500000 0 135000 135000 1800000 2565000 2565000 9) In view of the above, prima facie it cannot be said that the Petitioner has not conducted any event during the relevant period. 10) Hence, we do not want to go into these factual aspects and, accordingly, 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. 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 Author ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
