ASMT-13 ISSUES AS OIO

[RAMNIRANJAN KANDOI]

I hv one query,If anyone can help PLS.

Suptd has issued ASMT 13 as OIO FOR NOT FILING GST RETURNS FOR ONE GSTIN FOR WHICH CO HAS NEVER APPLIED. IT IS ISSUED ON THE EXACTLY SAME ADDRESS,WHERE CO IS ALREADY HAVING GST REGN.

THE OFFICER HAS TAKEN DETAILS OF THE BANK & FROM STATEMENT OF 3 YEARS HAS WORKED OUT Demand of Rs.2.72 cr.

CO is having 2 other working Gstin AT

1. In Silvassa

2. Mumbai 

Both ARE PAYING GST IN TIME & FILING ALL RETURNS.

ASMT 13 IS ISSUED AS OIO.

QUERY.1) CAN APPEAL BE FILED WITH ADDL.COMMISSIONER (APPEAL) SURAT WITHOUT PREDEPOSIT OF 10%. AS FULL GST IS ALREADY PAID.

2) SECONDLY ALL FIGURES. OF GST TALLIED WITH All RETURNS & BALANCE SHEET. Co. AUDITOR HAS ISSUED CERTIFICATE ALSO.

ANY CASE LAW OF HIGH COURT IF ANY.PL.GIVE DETAILS. THX

ALSO, CAN THE ASSESSING OFFICER ISSUE ASMT-13 AS OIO?

AI Summary

Company Faces Rs. 2.72 Crore GST Demand for Unapplied GSTIN; Exploring Appeal Without 10% Pre-Deposit Under ASMT-13 A company received an ASMT-13 order in original (OIO) for not filing GST returns for a GSTIN they never applied for, although it was issued to the same address where they have an existing GST registration. The officer calculated a demand of Rs. 2.72 crore based on three years of bank statements. The company has two other GSTINs in Silvassa and Mumbai, both compliant with GST payments and filings. Queries include whether an appeal can be filed without a 10% pre-deposit and if ASMT-13 can be issued as OIO. Responses suggest ASMT-13 is appealable and reference relevant case laws.