ASMT-13 ISSUES AS OIO, Goods and Services Tax - GST

[RAMNIRANJAN KANDOI]

I hv one query,If anyone can help PLS.

Suptd has issued ASMT 13 as OIO FOR NOT FILING GST RETURNS FOR ONE GSTIN FOR WHICH CO HAS NEVER APPLIED. IT IS ISSUED ON THE EXACTLY SAME ADDRESS,WHERE CO IS ALREADY HAVING GST REGN.

THE OFFICER HAS TAKEN DETAILS OF THE BANK & FROM STATEMENT OF 3 YEARS HAS WORKED OUT Demand of Rs.2.72 cr.

CO is having 2 other working Gstin AT

1. In Silvassa

2. Mumbai 

Both ARE PAYING GST IN TIME & FILING ALL RETURNS.

ASMT 13 IS ISSUED AS OIO.

QUERY.1) CAN APPEAL BE FILED WITH ADDL.COMMISSIONER (APPEAL) SURAT WITHOUT PREDEPOSIT OF 10%. AS FULL GST IS ALREADY PAID.

2) SECONDLY ALL FIGURES. OF GST TALLIED WITH All RETURNS & BALANCE SHEET. Co. AUDITOR HAS ISSUED CERTIFICATE ALSO.

ANY CASE LAW OF HIGH COURT IF ANY.PL.GIVE DETAILS. THX

ALSO, CAN THE ASSESSING OFFICER ISSUE ASMT-13 AS OIO?

Posts / Replies

[KASTURI SETHI]

Dear Sir,

Yes. ASMT-13 can be issued as OIO. It is appealable. It is issued under Rule 100 read with Section 62 of CGST Act/SGST Act.

Pl. go through case laws :-

Golden Mesh Industries Vs. A.C. State Tax reported as 2021 (5) TMI 453 - TELANGANA HIGH COURT Telangana and 2022 (4) TMI 918 - SC ORDER.

Pl. note that judgement should be BEST i.e. Unbiased, unprejudiced, full of reasonability and justified from all aspects, especially, principles of natural justice.

In the above case laws main issue involved is non-filing of GST returns.

It appears to me that you have not disclosed full facts. More case laws on this issue are available.

[Yash Shah]

The query seems to be incomplete as per me as the question sort is not clear. Whether ASMT 13 has been issued to YOU or not ?

Also important to note whether initial notice was issued under Section 46 r/w Rule 68 in Form GSTR 3A, if not recourse on it can be taken that notice needs to be issued first before applying Section 62 which talks about assessment order.