M/S. Venkateshwara Infra It Solutons vs. Assistant Commissioner (St)(Fac)
Held
The Court held that the assessment order was unsustainable due to a procedural violation, as the petitioner was not granted the full 15-day notice period as required by Section 46.
Facts
The petitioner received a notice under Section 46 of the GST Act to file returns within 15 days. However, the assessment order was passed on the last day of the notice period, depriving the petitioner of the full notice period.
Key Issues
Whether an assessment order passed before the expiry of the statutory notice period is valid.
Sections Cited
Section 46, Section 62
AI-generated summary — verify with the full judgment below
1
THE HON’BLE SRI JUSTICE U.DURGA PRASAD RAO & THE HON’BLE SRI JUSTICE T.MALLIKARJUNA RAO
WRIT PETITION No. 38275 OF 2022
ORDER:(per UDPR, J)
The grievance of the petitioner is that the 1st respondent having issued notice under Section 46 of the GST Act in Form GSTR – 3A dated 28.04.2022, granting 15 days time to the petitioner to file his returns for the assessment period March 2022, however, without waiting for the aforesaid 15 days, passed the impugned assessment order vide Ref.No.37ABDFM2665H1Z5 dated 13.05.2022 and thereby, the petitioner was deprived of the notice period of 15 days to submit his returns.
Learned counsel for the petitioner would submit that subsequently the petitioner filed his returns for the period March 2021-22 on 30.07.2022 and produced the copy of the returns. He thus prayed to set aside the impugned assessment order dated 13.05.2022 with a direction to the 1st respondent to consider the returns submitted by the petitioner and pass an appropriate assessment order after giving an opportunity of hearing to the petitioner.
2
On perusal of record, the 1st respondent issued notice under Section 46 of
The judgment continues below.
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