2022 (7) TMI 869

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....issuance of a writ of Mandamus declaring the Assessment Order, dated 03.03.2022, passed by the Second Respondent for the tax period from 26.09.2017 to 31.03.2021 under G.S.T. Act, 2017, as illegal, arbitrary and in violation of principles of natural justice. 3) The facts, which lead to filing of the present Writ Petition, are as under:- i. It is said that, the Petitioner is a registered taxpayer under Andhra Pradesh Goods and Services Tax Act, 2017 ['A.P.S.G.S.T. Act'], with a trade name M/s. Sri Vasavi Wedding and Event Planners and an assessee on the roles of Second Respondent. It is said that the Petitioner is engaged in the business of event management. It is said that the Effective Date of Registration ['EDR'] of the Petiti....

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....TR 3B returns from July 2017 to March 2020. While so, the Second Respondent issued a Show Cause Notice, dated 06.01.2022, proposing to levy IGST of Rs 18,00,000/-, CGST of Rs 26,55,000/- and SGST of Rs 26,55,000/-, for conducting major Events by the Petitioner and her husband. v. Pursuant to the Show Cause Notice, the husband of the Petitioner appeared before the Second Respondent on 10.02.2022 and obtained copies of the Facebook documents available with the Second Respondent and requested 10 days time to submit reply. Though the husband of the Petitioner explained to Second Respondent that they have not conducted any events in respect of documents available on Facebook and that the documents were uploaded only for advertisement pu....

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....espondent have arbitrarily levied tax for the period from 07.03.2020 to 31.03.2021. 4) Sri. Singam Srinivasa Rao, learned Counsel for the Petitioner, mainly submits that, the Order passed by the Second Respondent without providing an opportunity of hearing, is in violation of principles of natural justice. He further submits that, the Assessment Order passed by the Second Respondent is purely based on Facebook details and social media postings. In other words, his argument appears to be that, without any event being conducted by the Petitioner, the Authorities have burdened him with liability. Though, other grounds are referred to by the Petitioner, but the learned Counsel for the Petitioner mainly pressed the two grounds, referred to ab....

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....and basing on that G.S.T. was assessed. The same is as under: Sl. Date of event Place of event Turnover proposed (In Rs.) IGST @ 18% CGST Tax @9% SGST Tax @9% 1. 08-10-2017 A Plus Convention Centre 4000000 0 360000 360000 2. 26-09-2017 Marriage Event @ Hyderabad 3000000 540000 0 0 3. 26-11-2017 1st birthday event in Grand Minerva 1000000 0 90000 90000 4. 24.02.2018 Pasupu event at Bangalore 1000000 180000 0 0 5. 12.03.2021 Marriage event at A Plus Convention Centre 4500000 0 405000 405000 6. 25.03.2021 Reception at A Convention Centre 2000000 0 180000 180000 7. 02.10.2019 Annual annadana....