9911796707
TMI Blog2022 (12) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel on record for writ petitioner is before this Court. 3. After hearing learned counsel for writ petitioner, as prima facie case has been made out, this Court was inclined to issue notice and Mr.Umesh Rao .K, learned Senior Standing Counsel for GST and Customs, who was present in Court accepted notice for both the respondents. 4. Owing to the narrow compass and acute angle on which the matter turns, this Court took up the captioned main writ petition in the Admission Board and this Court deems it appropriate to dispose of the main writ petition in and by this order. 5. Owing to limited perimeter of the whole matter, short facts will suffice. Short facts are that the writ petitioner, who is in the business of providing works contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority (first respondent in the captioned writ petition); that the first respondent - Appellate Authority afforded an opportunity of being heard to writ petitioner - assessee as per sub-section (8) of Section 107 of C-GST Act and made an 'order dated 30.08.2022 in Order-in-Appeal No.299 of 2022' [hereinafter 'impugned order' for the sake of convenience and clarity]; that there is a statutory appeal remedy inter alia under Section 112 of C-GST Act read with Section 110 of CGST Rules but there is no disputation that the Tribunal has not been constituted and therefore, alternative remedy as of today, is unavailable; that the captioned writ petition has been filed assailing the impugned order made by the first resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Headquarters Preventive Unit of Chennai South Commissionerate, resulting in verification of their accounts and records and investigation for plausible evasion of tax. Consequent to their visit, the appellant had worked out the tax liability for the period from March, 2020 to December, 2020. However, they filed their GSTR 1 and GSTR 3B Returns for the said period only on 12.04.2022 i.e., much after the lapse of time from passing the Assessment order dated 13.12.2021.' 10. The case of the writ petitioner - assessee is he could not file returns owing to certain circumstances which the assessee could neither portend nor presage. The Appellate Authority having noticed this submission has negatived the appeal for filing of returns be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petitioner - assessee under subsection (8) of Section 107 of C-GST Act. This means that the Appellate Authority need not give opportunity of being heard to the writ petitioner - assessee again as the same has already been given, it is the discretion of the Appellate Authority. All that the Appellate Authority has to do is to articulate the dispositive reasoning qua aforesaid aspect of the matter. It is open to the Appellate Authority to articulate other reasons i.e., dispositive reasoning of other facets of the matter. 11. The above exercise shall be completed by the Appellate Authority as expeditiously as the official business of the first respondent - Appellate Authority would permit and in any event within a period of three weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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