Home Case Index All Cases GST GST + HC GST - 2022 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 1064 - HC - GSTValidity of assessment orders - allegation that the dealers, from whom the petitioner has purchased the goods, are not existing/fictitious - Provisional attachment of petitioner's properties - legality of impugned proceedings in Form GST DRC 22 dated 7.5.2022 - violation of principles of natural justice - HELD THAT:- A perusal of the revised notice issued in GST DRC-01, dated 30.05.2022, would show that the authority relied upon the material, which was not furnished to the petitioner. The assessment order does not indicate the dealers, whom the assessing authority claimed to have been examined to show that the petitioner has purchased goods from the dealers who are non-existing/fictitious - Since this material forms part of the impugned order, we are of the view that the assessing authority ought to have furnished the said material enabling the petitioner to make a representation or produce any material contra to the same, to substantiate his plea. Non-furnishing of the same, would be violation of principles of natural justice. Ergo, the impugned order passed by respondent No.1 in Form DRC-07, dated 20.06.2022, is set aside and the matter is remanded back to the assessing authority - the provisional attachment order passed by respondent No.2 in Form GST DRC-22, dated 07.05.2022, is set aside - Petition allowed by way of remand.
|