9911796707
TMI Blog2023 (11) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... -22, holding that the collected amount of Rs. 4,13,88,040/- from the customers by the petitioner as service fee for the years 2017-18 to 2021-22 is liable to be assessed at the rate of 18%, the assessing taxable turnover of Rs. 4,08,17,050/- along with tax at the rate of 18% amounting to Rs. 73,47,069/- and an equal amount of penalty under Section 122(1)(xi) and interest of Rs. 43,72,455/-, totalling Rs. 1,90,66,593/-. 2. The petitioner is the Proprietor of 'Kumar Motor Driving School' situated at Building No. 1/1113, Kunnamkulam Municipality, Wadakkanchery Road, Thrissur District. 'Kumar Driving School' is a service provider in the category of motor training for motorcycles and light and heavy vehicles, and also provides assistance for ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner for conducting the business without registration and why a penalty should not be imposed for violation of the provisions of the Act and the Rules made thereunder. 2.3 The petitioner was also directed to appear before the State Tax Officer, Squad No. IV, SGST Department on 05.08.2022 at 11.00 am. Instead of filing a reply and appearing as directed in the show cause notice, the petitioner approached this Court by filing W.P.(C) No. 25814/2022 impugning the show cause notice issued to the petitioner under Section 63 of the CGST/SGST Act 2017. It was submitted that the search was conducted on the premises of 'M/s Kumar Motors', which is a proprietary concern of the petitioner's wife. However, proceedings have been initiated against 'Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 'Kumar Motor Driving School' were at the office situated at C-shape building, Kuttippuram Road, Kunnamkulam. The search was conducted on 12.07.2022 in the above said office in which all books of accounts related to 'Kumar Motor Driving School' were kept for business dealings, including paperwork, vehicle registration, work order, license renewal, agency work, etc. The 'place of business', therefore, as defined under Section 2(85) of the CGST/SGST Act 2017, was one and the same, i.e., C-shape building Kunnamkulam. 3.1 It was also held that under Section 35 of the CGST/SGST Act 2017, the petitioner had failed to keep the books of accounts properly. Both 'Kumar Motors' and 'Kumar Motor Driving School' recorded their business income in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been passed in violation of the principles of natural justice. The Assessing Authority has the power to issue a show cause notice under Section 63 and pass the Assessment Order in accordance with the law in respect of the receipts received by the petitioner for providing services. Therefore, the said order cannot be said to be without jurisdiction. The petitioner was afforded the opportunity to file a reply and was also personally heard in the matter, and thereafter, the impugned order was passed. 4.1 While exercising the writ jurisdiction, the Constitutional Court would confine only to the decision making process of the authority. If the decision has been taken as per the prescribed procedure, in observance of the principle of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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