2023 (5) TMI 506

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....ts 2017 for the tax periods 2017-18, 2018-19 and 2019-20 (upto November 2019) as without jurisdiction, without authority, contrary to law and violative of principles of natural justice and set aside the said order. 2. The petitioner's case succinctly is thus: (a) The petitioner challenged the earlier Assessment Order dated 24.06.2020 on the ground that no personal hearing was accorded to the petitioner before passing such order and in W.P.No. 22198/2020, this Court passed an order dated 15.03.2021 and remanded the matter to 1st respondent with a direction to afford personal hearing to the petitioner and to pass Assessment Order afresh on merits. Thereafter, the present impugned order dated 15.12.2022 was passed. (b) The petitioner enga....

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....tioner, and learned Government Pleader for Commercial Taxes-II representing the respondents. 5. As can be seen, the Annexure to DRC-07 dated 13.12.2022 appended to the impugned Assessment Order dated 15.12.2022 shows that the Joint Commissioner (ST), Chittoor has issued authorization for inspection in GST INS-01 dated 29.10.2019 to the Deputy Commissioner (ST), Intelligence, Chittoor / 2nd respondent vide proceedings dated 29.10.2019 to inspect the premises of the petitioner. However, the impugned Assessment Order dated 15.12.2022 was passed by the Deputy Commissioner (ST), Special Circle, Chittoor Division / 1st respondent. 6. Regarding the above discrepancy, learned Government Pleader in his counter submitted that the proposal of the Ch....

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.... buses and also data received for revenue from third parties i.e., M/s ABHI BUS and RED BUS. Basing on the record the tax and penalty were imposed U/s 74 of CGST/SGST Act, 2017. It is further argued that the data requested by the tax payer has been completely furnished to him. Even after several notices the petitioner has not produced relevant records though petitioner can easily obtain data of his services, he unnecessarily filed the writ petition. 8. In the light of above counter averments reiterated in the argument of learned G.P the only aspect to be considered is whether the information obtained by the 1st respondent from the third parties i.e., Ms/ ABHI BUS and RED BUS is confined to the turnover of the petitioner relating to A.P. St....