9911796707
TMI Blog2024 (5) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ated in the proceedings before issuance of the Notice in Form GST DRC-01A dated 11.03.2022 but also filed a detailed reply to the Show Cause Notice in Form DRC-01 dated 09.03.2023. What has been enclosed today along with Writ Petition is only the summary of the Show Cause Notice in Form DRC-01 dated 09.03.2023. The summary of the Show Cause Notice, to which, the petitioner has filed reply and additional reply, is itself a detailed Show Cause Notice running to 146 pages. Therefore, the submission of the learned counsel for the petitioner that the respondent has violated the rights of the petitioner cannot be countenanced. Considering the fact that the reply of the petitioner has not been considered by the respondent in detail in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciples of natural justice. 4. The learned counsel for the petitioner would further submit that there was a surprise inspection between 08.02.2022 and 12.02.2022 which preceded the Audit at the factory premises of the petitioner on 20.01.2022, 21.01.2022, 24.01.2022, 28.01.2022, 01.02.2022 and 03.02.2022 by the GST Audit Officials. It is the case of the petitioner that the said Audit was not authorised by the Commissioner or any other officer authorised by him as is contemplated under Section 65(1) of the respective GST Act, 2017. 5. That apart, it is submitted that there was a violation of Section 65(3) of the respective GST Act, 2017 inasmuch as there was no prior intimation as is contemplated under Section 65(3) of the Act. The learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017-18 to the Petitioner on 28.01.2022 and GST Audit concluded on 22.02.2022 by issuing ADT-02. It is submitted that, for the better appreciation of facts, a sequence of events is furnished below:- Date Events Remarks 04.10.2021 Intimation of Audit - ADT - 01 Section 65(3) 20.01.2022, 21.01.2022, 24.01.2022, 28.01.2022, 01.02.2022 Audit conducted at the place of business of the petitioner 03.02.2022 Audit Paras issued to the Petitioner 22.02.2022 Audit Conclusion ADT-02 Section 65(6) 25.02.2022 Reply of the Petitioner for the Audit Paras 11.03.2022 DRC 01A Intimation of tax ascertained Rule 142(1A) 22.04.2022 Reply to DRC 01A filed by the petitioner 09.03.2023 DRC-01 Show Cause Notice Rule 142(1)(a) 20.04.2023 Personal Hearing offered to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023, the petitioner has also filed additional reply to the Show Cause Notice in Form DRC-01 and it is pursuant to the above, the assessment order came to be passed for the Assessment Year 2017-2018. 10. Having considered the submissions of the learned counsel for the petitioner and the learned Government Advocate (Civil Side) for the respondent, I am of the view that the allegation that the respondent has violated Section 65 of the respective GST Enactment cannot be countenanced as the petitioner has not only participated in the proceedings before issuance of the Notice in Form GST DRC-01A dated 11.03.2022 but also filed a detailed reply to the Show Cause Notice in Form DRC-01 dated 09.03.2023. 11. What has been enclosed today along with Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les to state, the petitioner shall be heard before such order is passed. The entire exercise shall be completed, within a period of 120 days from today. 16. It is also made clear that the petitioner shall deposit the amount within the aforesaid period, failing which, it will be construed that the impugned order stands afirmed and this Writ Petition stands dismissed and the respondent will be at liberty to recover the amount as confirmed in the impugned order. 17. Pending the deposit of the aforesaid 10% of the disputed tax amount of Rs. 11,59,31,746/-, within the stipulated time, the recovery proceedings shall be kept in abeyance. 18. Accordingly, this Writ Petition stands disposed of. No costs. Consequently, connected Miscellaneous Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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