2025 (10) TMI 61

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.... PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO Heard Sri M. Srikanth, learned counsel appearing for Sri K.S. Naveen learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. 2. The petitioner herein is in the business of Trading Steel Scrap apart from having interests in Logistics, Warehousing, Industrial Parks and manufacturing of TMT Bars and other products. 3. Inspection of the business of the petitioner had been carried out for the financial year 2017-2018, on 31.01.2020. A notice was issued under DRC-01A, to the petitioner, on 07.06.2022, pointing out to certain discrepancies and the requirement of payment of deficit tax. The petitioner is said to have paid the requisite tax after which the 6t....

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....on was given by the petitioner, to the show cause notice, on 05.07.2024. After the petitioner had availed of the opportunity of proposing hearing and filing of documents, the 4th respondent issued an assessment order, under Section 74 of the APGST Act, 2017, on 05.09.2024, for the financial years 2017-2018 and 2020-2021. After the assessment order had been passed, further rectification orders were issued on 10.9.2024, for the financial years 2017-2018 and 2018-2019. At the end of these orders, the petitioner was called upon to pay an amount of Rs. 130,61,31,604/- for the financial years 2017-2021. 6. The petitioner has approached this Court, by way of the present Writ Petition challenging of the aforesaid proceedings and orders. 7. Th....

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.... on the aforesaid invalid audit reports, would have to be set aside; iv) The limitation set out, in this regard, in Section 65(4) is mandatory in nature; v) The assessment of the petitioner could not have been taken up under Section 74 as the pre-requisites of non-payment of tax on account of fraud or willful mis-statement or suppression of fact has not been made out either in the notice or in the order. Consequently, the order of assessment as well as penalty would have to be set aside; vi) The period of limitation, set out under Section 73 of the GST Act had expired much before the order of assessment came to be passed on 12.09.2024. However, the said order would be within limitation extended period available un....

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....he vehicle numbers of the transport vehicles, which are said to have delivered the goods of the petitioner, were verified and it was found that quite a few of the vehicles were not transport vehicles at all and could not have transported steel scrap and other goods that are said to have been purchased by the petitioner. 9. A perusal of the show cause notice prior to the assessment as well as the assessment order would show that the assessing officer has taken the consistent stand that the firms and business entities that are said to have supplied goods to the petitioner were not inexistence, in quite of few cases and in any event, the vehicles which are said to have transported these goods to the premises of the petitioner were not goods....