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TMI Blog2021 (9) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... the accounts of a dealer. In the present case, such previous authorization had already been given on 05.11.2019. The relevant provision would be Section-63 of the CGST Act, 2017 which regulates the assessment of un-registered persons - This provision authorizes the appropriate officer to assess the tax liability of any taxable person who has not obtained registration even though he is liable to obtain such registration. The language in Section-63 of the CGST Act, 2017 does not provide for any prior authorization being necessary where the assessment has been done by the proper officer. The term proper officer is defined, in Section-2 (91) of the CGST Act, 2017, to mean an officer to whom any function to be performed under this Act is assign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... COMMON ORDER: (PER HON BLE SRI JUSTICE R. RAGHUNANDAN RAO) The petitioner is carrying on lorry transport business in Gundlapalli Village, Maddipalem Mandal, Prakasam District. The premises of the petitioner were inspected by the 1st respondent on 07.11.2019. At that time the petitioner was not a registered dealer under the Andhra Pradesh Goods and Service Tax Act, 2017 [for short the APGST Act, 2017] or the Central Goods and Service Tax Act, 2017 [for short the CGST Act, 2017]. A show-cause notice dated 17.12.2019 was issued, on the basis of the said inspection. This notice was received by the petitioner on 26.12.2019, after receipt of this notice, the petitioner had submitted a letter, dated 04.01.2020, seeking time to file objections. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (ST), Addanki Circle, whereas, the petitioner is presently being assessed by the Assistant Commissioner, Ongole-1 and as such, the 1st respondent ought to have obtained the previous authorization before passing any assessment order. No such authorization has been placed before this Court and consequently, the assessment order and the consequential penalty order would have to be set aside. 4. Sri Shaik Jeelani Basha, learned counsel for the petitioner, has raised the additional ground, that is not supported by pleadings, that the assessment order and the penalty order, impugned in the present Writ Petition, do not have DIN numbers and the absence of such DIN numbers is fatal to both the orders. He relies upon the Judgment of a Division B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. The purpose of requiring a DIN number or a number generated by the portal is for the purposes of authenticating the orders and to ensure that un-authorized proceedings are not taken up. In the present case, both the order of assessment and the order of penalty contained such numbers generated by the portal and as such, there is substantial compliance. CONSIDERATION OF THE COURT:- 6. Section-67 of the CGST Act, 2017 requires previous authorization from the competent authority before any officer of the tax department can inspect the premises of the dealer or conduct an audit of the accounts of a dealer. In the present case, such previous authorization had already been given on 05.11.2019. 7. On the question of authorization being necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h he is liable to obtain such registration. The language in Section-63 of the CGST Act, 2017 does not provide for any prior authorization being necessary where the assessment has been done by the proper officer. The term proper officer is defined, in Section-2 (91) of the CGST Act, 2017, to mean an officer to whom any function to be performed under this Act is assigned by the Commissioner. The territorial limit of each assessing officer is assigned by the Commissioner. The learned Government Pleader for Commercial Tax, draws the attention of this Court to the paragraph No. 4 of the counter-affidavit filed by the 1st respondent. It is stated that the Adanki circle was the territorial circle for the area in which the petitioner was carrying o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter, there is absolute silence and no material has been placed before this Court to show that the petitioner had sought further adjournments any kind. In such circumstances, the passing of the assessment order in Sepetember-2020 cannot be faulted on this ground. 13. However, Section-75(4) of the CGST Act, 2017 reads as follows:- Section -75: General provisions relating to determination of tax. (1) .. (2) . (3) .. (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 14. This provision requires an opportunity of hearing to be given if the assessing officer contemplates an adverse decision even if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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