M/S. R.P. Engineering Works vs. State Of Andhra Pradesh
Held
The Court set aside the assessment order, acknowledging the petitioner's illness and the need for adequate opportunity. It remanded the matter back to the 1st respondent, directing the petitioner to deposit 20% of the disputed tax and the 2nd respondent to furnish all relevant information, including the data collected from the Chief Commissioner GST Monitoring Committee.
Facts
M/s. R.p. Engineering Works, a GST composition dealer, challenged an assessment order raising a demand of Rs.48,84,730/-. The petitioner contended that the underlying data from the GST Monitoring Committee, which formed the basis of the show cause notice, was not provided, and the deponent's illness prevented appearance for personal hearings and filing an appeal.
Key Issues
Whether an assessment order passed without providing the underlying data to the assessee for responding to a show cause notice is valid, and if an assessee should be granted a further opportunity to present their case due to illness despite procedural non-compliance.
Sections Cited
Section 10
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following order: (per The Hon’ble Sri Justice T.C.D.Sekhar)
The petitioner is a registered dealer under GST Act from 26.10.2017, having opted for payment of tax at composition rate in terms of Section 10 of CGST Act.
Aggrieved by order of assessment dated 17.12.2024, the present writ petition is filed on various grounds. The counsel for the petitioner, Sri Dr.M.V.K.Murthy, learned Senior Counsel appearing for the petitioner, inter-alia contends that based on the data received from the Chief Commissioner GST Monitoring Committee, a show cause notice dated 20.08.2024 was issued to the petitioner calling for o
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