M/S Shree Infrastructures vs. The Assistant Commissioner Of GST And Central Excise

Facts

The petitioner, M/s. Shree Infrastructures, filed a writ petition challenging an order dated 29.08.2024 passed by the Assistant Commissioner of GST and Central Excise, Thanjavur Division. The impugned order was an assessment order passed under Section 73 of the TNGST Act, 2017, for the assessment years 2019-20 to 2021-22. The assessment was made due to the belated filing of certain forms. The petitioner contended that an amendment to Section 16 of the Act, specifically the insertion of Section 16(5), would cover the delay concerning the assessment year 2019-20. The petitioner also argued that they had a case to put forth regarding the assessment year 2021-2022, intending to present mitigating circumstances before the respondent.

Held

The Court held that the belated filing of forms for the assessment year 2019-20 is indeed covered by the amendment brought forth by the insertion of Section 16(5) of the TNGST Act, 2017. Consequently, the petitioner has a valid case concerning this period. The Court also acknowledged that the petitioner had a case to present regarding the assessment year 2021-2022, intending to put forth mitigating circumstances. Given these submissions and the overall facts and circumstances, the Court found it appropriate to grant an opportunity to the petitioner. The impugned order dated 29.08.2024 was set aside, and the matter was remanded back to the respondent. The petitioner is directed to appear before the respondent, file a reply, and produce supporting documents. The respondent is to consider the issue afresh and pass orders in accordance with the law. The Court also directed that the freezing of the bank account shall stand raised as a consequence of setting aside the order and remanding the matter. No costs were awarded. The issue of undue enrichment was not expressly decided.

Key Issues

1. Whether the belated filing of forms for the assessment year 2019-20 is covered by the amended Section 16(5) of the TNGST Act, 2017, as amended by the Finance (No.2) Act 2024, thereby rendering the assessment for that period invalid? 2. Whether the assessment order for the assessment years 2019-20 to 2021-22 is cryptic, non-speaking, barred by limitation, without jurisdiction, and based on undue enrichment, particularly in light of the amended Section 16(5) of the TNGST Act, 2017? Petitioner's arguments: The petitioner argued that the belated filing of forms for the assessment year 2019-20 is covered by the newly inserted Section 16(5) of the TNGST Act, 2017. They also contended that the assessment order was flawed for multiple reasons, including being cryptic, non-speaking, barred by limitation, and lacking jurisdiction, especially in view of the amended Section 16(5). The petitioner intended to present mitigating circumstances before the respondent for the assessment year 2021-2022. Revenue's arguments: The judgment records that the learned counsel for the respondent also acknowledged the applicability of the amendment to Section 16 of the Act concerning the belated filing of forms for the assessment year 2019-20.