Advisory: Integration of E-Waybill system with New IRP Portals

1. Petitioner impugns order dated 29.02.2024 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 05.05.2018. Petitioner also impugns Show Cause Notice dated 05.01.2024.

1. Petitioner impugns order dated 15.12.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 02.12.2021.

These writ petitions are directed against assessment orders dated 23.08.2023 in respect of distinct assessment periods. The petitioner is a civil contractor and a registered person under applicable GST enactments. Pursuant to a show cause notice, the petitioner requested for a month`s time to file a reply. The petitioner also requested for a personal hearing. The impugned assessment orders were issued in the above facts and circumstances by recording that the petitioner neither filed objections nor attended the personal hearing.

An assessment order dated 11.07.2023 is assailed both on grounds of breach of principles of natural justice and on the ground that applicable circulars with regard to the procedure to be followed in cases of discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns were not adhered to.

An assessment order dated 29.12.2023 is the subject of challenge in this writ petition.

Mr. Raghvendra Shukla, Senior Panel Counsel for UOI. Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar and Mr. Vipul Kumar, Advocates for the Respondent.

1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 26.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 4,70,512.00 including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to the Act).

The petitioner submits that the tax demand in respect of all relevant assessment years arises out of alleged disparity between the GSTR-3B returns and the auto populated GSTR-2A returns. This court is inclined to interfere with the impugned assessment orders so as to provide an opportunity to the petitioner to contest the tax claims. Therefore, the impugned assessment orders are quashed and these matters are remanded for re-consideration.

From the impugned assessment order, it is evident that the entire tax demand pertains to the disparity between the ITC claimed in the GSTR-3B return and that reflected in the auto populated GSTR-2A returns. The impugned assessment order does not indicate that the transaction was not genuine. Therefore, the impugned assessment order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order.

By judgment and order dated February 12, 2024, this Court had allowed this writ petition setting aside the impugned order dated October 18, 2023 and directed the appellate authority to de novo hear the appeal filed by the petitioner and pass a reasoned order on merits within a period of three months.

The assessment order dated 29.09.2023 in respect of the assessment period 2017-18 is under challenge.