GST Assessment Order Upheld: Petitioner Directed to File Statutory Appeal Under Section 107 Within 30 Days HC dismissed writ petition challenging GST assessment order, directing petitioner to file statutory appeal under Section 107 within 30 days. Court found ...
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GST Assessment Order Upheld: Petitioner Directed to File Statutory Appeal Under Section 107 Within 30 Days
HC dismissed writ petition challenging GST assessment order, directing petitioner to file statutory appeal under Section 107 within 30 days. Court found no grounds to interfere with order due to petitioner's non-response to notices and failure to appeal within prescribed timeframe. Petitioner advised to comply with appeal filing and pre-deposit requirements to lift bank account attachment.
Issues involved: Challenge to Assessment Order u/s 74 of GST Act for AY 2018-2019, Cancellation of registration, Non-response to notices, Scope of interference with Assessment Order, Failure to file appeal u/s 107 of TNGST Act.
Assessment Order Challenge: The petitioner challenged the Assessment Order dated 21.01.2023 issued under section 74(9) of the GST Act for AY 2018-2019. The discrepancies noted included mismatch between outward supplies value and tax payable as per GSTR-3B and GSTR-1. Despite notices issued under section 74 of the GST Act, the petitioner did not respond, leading to the confirmation of the proposal in the Assessment Order.
Cancellation of Registration: The petitioner's trading business registration was cancelled on 29.04.2019, following notices in Form GST DRC-01A and Form GST DRC-01. The petitioner claimed to have voluntarily closed the business in 2019 and surrendered the registration, stating unawareness of subsequent notices due to inaccessibility of the official communication channels.
Interference with Assessment Order: The Court found no grounds to interfere with the impugned Assessment Order, emphasizing the petitioner's obligation to file an appeal within the prescribed period under Section 107 of the TNGST Act. Acknowledging potential factual disputes, the Court directed the petitioner to file a statutory appeal before the Appellate Authority within thirty days from the date of the order to address the issue effectively.
Conclusion: The Writ Petition was disposed of with the directive for the petitioner to file an appeal against the Assessment Order within the specified timeframe. Upon compliance with the appeal filing and pre-deposit requirements, the attachment of the petitioner's bank account would be lifted. No costs were awarded, and associated Writ Miscellaneous Petitions were closed accordingly.
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