9911796707
TMI Blog2024 (9) TMI 1684X X X X Extracts X X X X X X X X Extracts X X X X ..... not a registered dealer under the Andhra Pradesh Goods and Service Tax Act, 2017 [for short "the APGST Act, 2017] or the Central Goods and Service Tax Act, 2017 [for short "the CGST Act, 2017]. A show-cause notice dated 17.12.2019 was issued, on the basis of the said inspection. This notice was received by the petitioner on 26.12.2019, after receipt of this notice, the petitioner had submitted a letter, dated 04.01.2020, seeking time to file objections. The said letter was received by the 1st respondent on 21.01.2020. Thereafter, an order of assessment was passed on 21.09.2020. Apart from this, an order of penalty was passed on 09.11.2020. It appears that the petitioner had filed objections to the assessment, in October-2020, after the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this Court and consequently, the assessment order and the consequential penalty order would have to be set aside. 4. Sri Shaik Jeelani Basha, learned counsel for the petitioner, has raised the additional ground, that is not supported by pleadings, that the assessment order and the penalty order, impugned in the present Writ Petition, do not have DIN numbers and the absence of such DIN numbers is fatal to both the orders. He relies upon the Judgment of a Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2 & Ors, dated 24.07.2024 in W.P. Nos. 13375 & 14045 of 2024. 5. The learned Government Pleader for Commercial Tax, in reply to the said contentions and in support of the count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained such numbers generated by the portal and as such, there is substantial compliance. CONSIDERATION OF THE COURT:- 6. Section-67 of the CGST Act, 2017 requires previous authorization from the competent authority before any officer of the tax department can inspect the premises of the dealer or conduct an audit of the accounts of a dealer. In the present case, such previous authorization had already been given on 05.11.2019. 7. On the question of authorization being necessary for conducting an assessment based on such inspection or audit, the provisions in the CGST Act, 2017 require a closer look. The provisions relating to assessment of a dealer are contained in Chapter-XII of the CGST Act, 2017 consisting of Sections-59 to 64. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction-2 (91) of the CGST Act, 2017, to mean an officer to whom any function to be performed under this Act is assigned by the Commissioner. The territorial limit of each assessing officer is assigned by the Commissioner. The learned Government Pleader for Commercial Tax, draws the attention of this Court to the paragraph No. 4 of the counter-affidavit filed by the 1st respondent. It is stated that the Adanki circle was the territorial circle for the area in which the petitioner was carrying on business and it was subsequently disbanded and merged into Ongole-1 circle by way of G.O. Ms. No. 502, Revenue (CT-1) Department, dated 01.07.2022, which was published in Andhra Pradesh Gazette on 05.07.2022. In the circumstances, it must be held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sepetember-2020 cannot be faulted on this ground. 13. However, Section-75(4) of the CGST Act, 2017 reads as follows:- "Section -75: General provisions relating to determination of tax. (1) ..... (2) .... (3) ..... (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 14. This provision requires an opportunity of hearing to be given if the assessing officer contemplates an adverse decision even if the person does not make any request for such hearing. The show-cause notice dated 17.12.2019 only provides for filing written objections and no personal hearing has been granted. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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