9911796707
TMI Blog2023 (5) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... s deemed apposite to give an opportunity to the petitioner to furnish the relevant data showing the turnover of the petitioner relating to A.P, Tamilnadu, Telangana and Puducherry separately for appreciation of the Authorities and to make fresh assessment in accordance with law. The impugned Assessment Order dated 15.12.2022 passed by 1st respondent under SGST /CGST Acts, 2017 for the tax periods 2017-18, 2018-19 and 2019- 20 (up to November, 2019) is hereby set aside and liberty is given to the petitioner to submit the relevant records showing the turnover relating to his bus business separately for the States of Andhra Pradesh, Telangana, Tamilnadu and Puducherry for the relevant period - Petition allowed. - Writ Petition No. 1588 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatute, the 1st respondent has to assess the petitioner to tax in respect of the turnover relating to A.P. State only and the turnover relates to other States will be excisable to tax as per the relevant statute of those States. Therefore, the impugned Assessment Order is unsustainable. (c) The petitioner inter alia argued that the Joint Commissioner (ST), Chittoor issued authorization in Form GST INS-01 to the 2nd respondent only for conducting inspection / auditing and not for making assessment, for which a separate Post Audit / Post Inspection, authorization is required to be issued by the Joint Commissioner (ST). However, such an authorization was not issued to the 2nd respondent. Further, the 2nd respondent has not passed the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view, the cadre strength of the Deputy Commissioner in the restructured divisions was reduced to one. Therefore, the proper officer for assessment shall be 1st respondent and hence, the 1st respondent has passed the impugned Assessment Order. We find the above explanation of the G.P as plausible one. 7. It is further stated in the counter that the 1st respondent has given show cause notice (DRC 01), dated 12.09.2022 calling upon the petitioner to offer their objections and same was served on the petitioner through RPAD on the same day and through e-mail on 13.09.2022. The petitioner has not responded to the show cause notice. Then personal hearing dated 21.09.2022 was fixed and served to the petitioner providing seven days time for prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, we deem it apposite to give an opportunity to the petitioner to furnish the relevant data showing the turnover of the petitioner relating to A.P, Tamilnadu, Telangana and Puducherry separately for appreciation of the Authorities and to make fresh assessment in accordance with law. 9. The Writ Petition is allowed and the impugned Assessment Order dated 15.12.2022 passed by 1st respondent under SGST /CGST Acts, 2017 for the tax periods 2017-18, 2018-19 and 2019- 20 (up to November, 2019) is hereby set aside and liberty is given to the petitioner to submit the relevant records showing the turnover relating to his bus business separately for the States of Andhra Pradesh, Telangana, Tamilnadu and Puducherry for the relevant period befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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