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SENTHILKUMAR RAMAMOORTHY
Amarjyothi Carrying Corporation – Appellant
Versus
Assistant Commissioner (ST) – Respondent
JUDGMENT :
(Prayer: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records of the respondent in the assessment proceedings in GSTIN/33AAAFA0972H1ZW/2019-2020 dated 28.07.2023 and to quash the impugned proceedings passed therein by considering the representation of the petitioner on 22.01.2023 and to pass orders under CGST Act as this Court may deem fit and proper in the circumstances of this case.)
1. An order dated 28.07.2023 is challenged primarily on the ground that the petitioner was not provided a reasonable opportunity.
2. The petitioner is a registered person under applicable GST enactments. The firm carries on the business of transport of goods. According to the petitioner, the services provided by the petitioner during the assessment period 2019-2020 were taxable on reverse charge basis by the recipient of services. While filing the GSTR 1 return for the month of October 2019, it is stated that the petitioner inadvertently failed to indicate that GST was leviable on the service on reverse charge basis. It is further stated that this mistake was corrected in the GSTR 3B return for the relevant month and in th
The principle of natural justice, specifically the right to be heard and provided with a reasonable opportunity, was upheld by the court in assessment proceedings under GST enactments.
An ex-parte assessment order may be set aside with a remand to the assessing authority to afford the taxpayer an opportunity of being heard, provided the taxpayer deposits a stipulated percentage of ....
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