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DELHI HIGH COURT [Ethos Limited Vs Assistant Commissioner Department of Trade and Taxes & Anr]

1. Petitioner impugns order dated 23.12.2023, whereby the impugned Show Cause Notice dated 25.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 1,36,98,144.00 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 as the Act).

DELHI HIGH COURT [Jai Optical Vs Govt of NCT of Delhi and Ors.]

1. Petitioner impugns order dated 29.11.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand against the petitioner has been disposed and a demand of Rs. 1,52,60,614.00 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 as the Act).

MADRAS HIGH COURT [Jai Bhairav Stones, Represented By Its Partner, Amit Kumar Vs State Tax Officer (ST), Hosur]

The petitioner challenges an assessment order dated 23.08.2023 primarily on the ground that documents produced by the petitioner were disregarded.

DELHI HIGH COURT [Jetibai Grandsons Services India Pvt. Ltd Vs Union of India & Ors]

Petitioner seeks a declaration that the reversal of the input tax credit by the respondents is illegal and petitioner seeks refund of input tax credit. This court is of the view that the petitioner having unconditionally withdrawn the earlier petition and liberty being specifically declined to the petitioner, the petitioner is precluded from filing the present petition seeking the same relief which was earlier withdrawn by the petitioner. In the instant case, the investigation has found petitioner culpable and accordingly, a show cause notice has been issued to the petitioner which is pending adjudication.

DELHI HIGH COURT [Jetibai Grandsons Services India Pvt. Ltd Vs Union of India & Ors]

Petitioner seeks a declaration that the reversal of the input tax credit by the respondents is illegal and petitioner seeks refund of input tax credit. This court is of the view that the petitioner having unconditionally withdrawn the earlier petition and liberty being specifically declined to the petitioner, the petitioner is precluded from filing the present petition seeking the same relief which was earlier withdrawn by the petitioner. In the instant case, the investigation has found petitioner culpable and accordingly, a show cause notice has been issued to the petitioner which is pending adjudication.

UTTARAKHAND HIGH COURT [Heera Verma Vs State Tax Officer]

By means of this writ petition the petitioner has challenged the order passed by respondent-State Tax Officer, whereby the GST registration of the petitioner was cancelled. The writ petition stands disposed-off with a liberty to the petitioner for moving an application for revocation of cancellation order under Section 30 of the Act of 2017.

MADRAS HIGH COURT [Angalamman Auto Spares, Represented By Its Proprietor, Thiru M.M. Vellingiri Vs The State Tax Officer, (Also Known as The Commercial Tax Officer) Gobichettipalayam ]

MADRAS HIGH COURT W.P. NOS. 7087, 7090, 7093, 7097 & 7102 OF 2024 AND W.M.P.NOS.7921, 7922, 7926, 7930, 7933, 7934, 7939, 7940, 7946 & 7948 OF 2024 Angalamman Auto Spares, Represented By Its Proprietor, Thiru M.M. Vellingiri .....Appellant V/s The State Tax Officer, (Also Known as The Commercial Tax Officer) Gobichettipalayam .....Respondent Hon`ble Justice Senthilkumar Ramamoorthy, J. Date : 18/03/2024 Appearance: Mr. K.A. Parthasarathy, Mr. N. Chandirasekar for Mr. N. Prasad for the Petitioner. Mr. V. Prashanth Kiran, Govt. Adv. (T) for the Respondent.K.A. Parthasarathy, N. Chandirasekar, N. Prasad, V. Prashanth Kiran Case Disposed of Issues Involved :- Assessment orders in respect of five distinct assessment periods are challenged primarily on the ground of breach of principles of natural justice. The petitioner is involved inter alia in trading of automobile parts. As a small trader, the petitioner had entrusted the task of filing returns and handling GST compliance to an accountant. The petitioner asserts that he became aware of the impugned assessment orders only in the second week of February 2024. The impugned assessment orders are quashed and all these matters are remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each assessment period within a period of 15 days from the date of receipt of a copy of this order. JUDGMENT Assessment orders in respect of five distinct assessment periods are challenged primarily on the ground of breach of principles of natural justice. 2. The petitioner is involved inter alia in trading of automobile parts. As a small trader, the petitioner had entrusted the task of filing returns and handling GST compliance to an accountant. The petitioner asserts that he became aware of the impugned assessment orders only in the second week of February 2024. The present writ petitions were filed thereafter. 3. Learned counsel for the petitioner submits that the common issue in respect of all five assessment orders is the mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns. After submitting that the petitioner was unaware of the notices preceding the assessment orders, learned counsel submits that Circular No.183/15/2022-GST dated 27.12.2022 (Circular No.183) was issued to prescribe the procedure for dealing with cases relating to mismatch between the above mentioned returns. Learned counsel contends that such Circular envisages the conduct of an enquiry by the assessing officer and that the tax payer is entitled to submit a certificate either from the supplier or from the Chartered Accountant depending on the quantum of discrepancy. Learned counsel further submits that even a detailed show cause notice was not issued in these matters and that only a summary was provided to the petitioner. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He submits that the petitioner was provided sufficient opportunity, as is evident from the notice in Form ASMT-10 and the intimation preceding the show cause notices. He also submits that the statute imposes the burden on the tax payer to establish entitlement to Input Tax Credit (ITC) and that the petitioner completely failed to discharge such obligation. 5. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand in respect of each assessment period as a condition for remand. 6. The documents on record disclose that the liability pertains to alleged mismatch between the GSTR 3B returns of the petitioner and the auto-populated GSTR 2A returns. In recognition of difficulties faced in this regard, Circular No.183 was issued. The petitioner has also placed on record a certificate from the Chartered Accountant with regard to the reason for disparity between the above mentioned returns. Although the petitioner did not respond to the notices and participate in the assessment proceedings, the above facts and circumstances justify interference with the impugned orders, albeit by putting the petitioner on terms. 7. For reasons set out above, the impugned assessment orders are quashed and all these matters are remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each assessment period within a period of 15 days from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand under each assessment period was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh assessment orders within a period of two months. 8. These writ petitions are disposed of on the above terms. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed.

MADRAS HIGH COURT [Vijayshanthi Hardware, Represented By Its Proprietor, J. Bharathkumar Vs The Assistant Commissioner (ST) (FAC), Chennai ]

The petitioner states that he had purchased a car in the assessment year 2021-2022. Since he had wrongly availed of Input Tax Credit in relation thereto, it is stated that such ITC was reversed in the GSTR 3B return filed subsequently. On examining the impugned order, it is evident that such impugned order proceeds on the basis that ITC of Rs. 73,690/- each towards CGST and SGST was wrongly availed of. In other words, the said order proceeds on the basis that ITC was not reversed. In light of documents placed on record by the petitioner, the said order requires reconsideration. The impugned order is quashed and the matter is remanded for reconsideration.

DELHI HIGH COURT [Pedersen Consultants India Pvt. Ltd Vs Union of India & Ors]

Petitioner seeks direction to the respondents to grant benefit of Input Tax Credit that was paid by the Petitioner on the same invoices for the period 2019-2020, on which, Respondent No. 3 has also paid the tax. Accordingly, double payment has been made to the department. This petition is disposed of permitting the petitioner to file an appropriate application as mandated by Section 54 of the Act claiming refund. The claim of the Petitioner that Petitioner is covered by Notification No. 13/22 shall be considered by the Proper Officer in accordance with law while entertaining the application for refund filed by the Petitioner.

ALLAHABAD HIGH COURT [Devlok Distributors, LKO. Thru. Partner Devesh Rastogi Vs Union of India Thru. Ministry of Finance (Deptt. of Revenue) Thru. Secy., New Delhi and 4 Others]

Petitioner has approached this Court challenging the order whereby the tax is determined under Section 73(9) of the CGST/SGST Act. The petitioner is entitled for an opportunity of hearing before determination of any tax even under Section 73(9) of the CGST/SGST Act. Thus, the impugned order is hereby set aside. The matter is remanded back to the appropriate authority to pass a fresh order after giving opportunity of personal hearing to the petitioner.

MADRAS HIGH COURT [Amarjyothi Carrying Corporation Vs Assistant Commissioner (ST), Chennai]

An order is challenged primarily on the ground that the petitioner was not provided a reasonable opportunity. The entire amount due and payable under the impugned order was appropriated from the petitioner`s bank account. Therefore, at this juncture, revenue interest is fully secured. In these circumstances, it is just and necessary to provide the petitioner an opportunity. Accordingly, the impugned order is quashed and the matter is remanded to the respondent for reconsideration.

ALLAHABAD HIGH COURT [Pappu Yadav Vs Union of India and 2 Others]

The orders impugned herein are liable to be set aside for being non-reasoned and the petitioner is allowed to file reply to the show cause notice and the adjudicating authority is directed to proceed de novo and pass order after granting opportunity of hearing to the petitioner. Accordingly, the writ petition is allowed.

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