2024 (7) TMI 1032

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, Guntur-II Division. The petitioner who was earlier doing business in granite slabs or blocks had subsequently cancelled his registration with effect from 30.09.2019. At the time of cancellation, which was accepted by the department, no taxes were shown due from the petitioner. 2. Subsequently, a show-cause notice was issued to the petitioner in form GST DRC-01, dated 15.12.2021, informing the petitioner that the Additional Commissioner of Commercial Taxes (Enforcement), Bangalore, Karnataka had sent a communication dated 05.10.2021 stating that input tax credit of Rs. 7,13,917/- has been fraudulently availed on the basis of invoices said to have been issued by one M/s. Manjunatha Marketing, Bengaluru without actual receipt of goods. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent to furnish a copy of the report of the Additional Commissioner of Commercial Taxes (Enforcement), Bangalore, Karnataka sent under the communication dated 05.10.2021. However, the said report has not been furnished to the petitioner and as such no order of assessment could have been passed without furnishing the said report. The learned counsel for the petitioner also relies upon the Judgment of the Division Bench of the Common High Court of Andhra Pradesh in the case of Sri Nallana Sambasiva Rao Vs. State of Andhra Pradesh (2015) 61 APSTJ 255. iii) The Third ground raised by the petitioner is that section 75 (4) of the Goods and Service Tax Act, 2017 requires the assessing officer to grant a personal hearing either if the as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dress of the dealer available in the record of the assessing officer. It is the responsibility of the dealer to intimate any change in address, failing which the service of notice on the address registered with the assessing officer would be sufficient. 7. On the question of non-furnishing of the report of the Additional Commissioner of Commercial Taxes (Enforcement), Bangalore, Karnataka, the learned Assistant Government Pleader submits that the petitioner should have approached the authority in person for perusal of the documents. 8. As far as grounds 1 & 2 are concerned, this Court does not find any reason to interfere with the order of the 1st respondent-assessing officer. A perusal of the objections raised by the petitioner would sh....