Court sets aside GST assessment orders, citing natural justice violations

The court set aside the challenged assessment orders under the Goods and Services Tax Act, 2017, due to violations of natural justice principles. The Officer was directed to provide necessary documents to the petitioner within three weeks, allowing for submission of objections before final speaking orders within six weeks. The court's decision aligned with a previous judgment, highlighting discrepancies in invoices and e-way bills. The case was disposed of without costs, and connected Miscellaneous Petitions were closed.

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Issues: Challenge to three orders of assessment under the Goods and Services Tax Act, 2017

In this case, the petitioner challenged three assessment orders for the periods 2017-18, 2018-19, and 2019-20 under the Goods and Services Tax Act, 2017. The respondent acknowledged that the challenge to these orders aligns with a previous judgment in W.P.No.10489 of 2021. In that judgment, it was highlighted that the Assessing Authority had noted discrepancies in the invoices accompanied by e-way bills. The petitioner had requested a copy of the statement relied upon by the respondent, which was not provided. The assessment order was based on a statement recorded by a third party dealer, which the petitioner was not given the opportunity to review or object to, leading to a violation of principles of natural justice. As a result, the impugned order was set aside, and the Officer was directed to supply the statement and other particulars to the petitioner within three weeks. The petitioner would then have the chance to present submissions and file objections before a final speaking order is issued within six weeks.

The court found similarities in facts and legal aspects between this case and the previous matter, leading to the same order being passed for these assessments as well. The impugned orders were set aside, and the Officer was instructed to provide the necessary documents to the petitioner within three weeks. Subsequently, the petitioner would be granted a hearing to present submissions and objections, following which speaking orders would be issued within six weeks from the first hearing. The Writ Petitions were disposed of with no costs, and connected Miscellaneous Petitions were closed.

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