IMPORTANT POINT
The central legal point established in the judgment is the requirement to adhere to principles of natural justice in GST assessment proceedings, the consideration of Circular No.183 in addressing mismatches between GSTR 3B and GSTR 2A returns, and the entitlement to Input Tax Credit (ITC).

ORDER :

(Prayers in W.P.No.7087 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of the respondent in Form GST DRC-07 with Reference No.ZD331023064272Y along with annexure in GSTIN 33ALCPV3431F1ZD/2017-2018 dated 12.10.2023 for the assessment period July 2017 to March 2018 and quash the same.

In W.P.No.7090 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of the respondent in Form GST DRC-07 with Reference No.ZD3310230760306 along with annexure in GSTIN 33ALCPV3431F1ZD/2019-2020 dated 13.10.2023 for the assessment period April 2019 – March 2020 and quash the same.

In W.P.No.7093 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of the respondent in Form GST DRC-07 with Reference No.ZD331023076328L along with annexure in GSTIN 33ALCPV3431F1ZD/2020-2021 dated 13.10.2023 for the assessment period April 2020 – March 2021 and quash the same.

In W.P.No.7097 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of the respondent in Form GST DRC-07 with Reference No.ZD331023076766D along with annexure in GSTIN 33ALCPV3431F1ZD/2021-2022 dated 13.10.2023 for the assessment period April 2021 – March 2022 and quash the same.

In W.P.No.7102 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of the respondent in Form GST DRC-07 with Reference No.ZD331023077385K along with annexure in GSTIN 33ALCPV3431F1ZD/2022-2023 dated 13.10.2023 for the assessment period April 2022 – March 2023 and quash the same.)

1. Assessment orders in respect of five distinct assessment periods are challenged primarily on the ground of breach of principles of natural justice.

2. The petitioner is involved inter alia in trading of automobile parts. As a small trader, the petitioner had entrusted the task of filing returns and handling GST compliance to an accountant. The petitioner asserts that he became aware of the impugned assessment orders only in the second week of February 2024. The present writ petitions were filed thereafter.

3. Learned counsel for the petitioner submits that the common issue in respect of all five assessment orders is the mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns. After submitting that the petitioner was unaware of the notices preceding the assessment orders, learned counsel submits that Circular No.183/15/2022-GST dated 27.12.2022 (Circular No.183) was issued to prescribe the procedure for dealing with cases relating to mismatch between the above mentioned returns. Learned counsel contends that such Circular envisages the conduct of an enquiry by the assessing officer and that the tax payer is entitled to submit a certificate either from the supplier or from the Chartered Accountant depending on the quantum of discrepancy. Learned counsel further submits that even a detailed show cause notice was not issued in these matters and that only a summary was provided to the petitioner.

4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He submits that the petitioner was provided sufficient opportunity, as is evident from the notice in Form ASMT-10 and the intimation preceding the show cause notices. He also submits that the statute imposes the burden on the tax payer to establish entitlement to Input Tax Credit (ITC) and that the petitioner completely failed to discharge such obligation.

5. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand in respect of each assessment period as a condition for remand