Court orders completion of assessment within 3 months, directs Department to frame assessment promptly.

The Court ordered the respondents to complete the assessment process within three months from the date of the order. The writ-application was disposed of, making the rule absolute to the extent of directing the Department to frame the assessment promptly.

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Issues:
Challenge to the action of collecting amount under the CGST Act, 2017 without due procedure or authority of law.

Analysis:
The writ-applicant challenged the respondent's action of collecting Rs. 10,14,035 under the Central Goods and Service Tax Act, 2017 during a spot visit. The amount was recovered based on disallowance of Input Tax Credit and stock discrepancies. The applicant contended that the recovery lacked legal authority and proper procedure.

The writ-applicant sought relief by requesting the Department to return the collected amount or frame an assessment after providing an opportunity to submit relevant evidence. The applicant emphasized the need for due process and legal compliance in recovering the amount.

The senior counsel for the applicant urged the Court to direct the Department to promptly conduct the assessment or provisional assessment. The AGP representing the respondents agreed that there should be no delay in framing the assessment.

After hearing both parties and reviewing the grounds of challenge, the Court ordered the respondents to complete the assessment process within three months from the date of the order. Once the assessment is completed, the applicant can take further legal steps as per the law.

The Court disposed of the writ-application, making the rule absolute to the extent of directing the Department to frame the assessment promptly. Direct service of the order was permitted, and a copy was provided to the AGP for communication.

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