Umar Iron Mart vs. The Assistant Commissioner (State Tax)
Held
The Court held that the petitioner had an alternative statutory remedy of appeal under Section 107 of the CGST Act. Since the petitioner failed to establish a violation of natural justice and the Court cannot delve into factual disputes, the writ petition was dismissed.
Facts
The petitioner challenged an assessment and penalty order under GST, alleging violation of natural justice as relied-upon documents were not provided with the show-cause notice. The petitioner claimed the seized material was unreliable and that the assessment was arbitrary.
Key Issues
Whether the writ petition is maintainable when an alternative statutory remedy of appeal exists and whether there was a violation of natural justice due to non-furnishing of relied-upon documents.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
HON'BLE SRI JUSTICE C. PRAVEEN KUMAR AND HON'BLE SRI JUSTICE A.V.RAVINDRA BABU WRIT PETITION No.28393 OF 2022
ORDER: (Per Hon'ble Sri Justice A.V.Ravindra Babu)
This Writ Petition, under Article 226 of the Constitution of India, came to be filed on behalf of the petitioner against the respondent Nos.1 and 2 seeking the following relief:
“…..to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Assessment cum Penalty cum Interest Order vide A.A.O.No.ZH370622OD78822, dated 01-06- 2022, passed by the First Respondent under the CGST and A.P. GST Acts, 2017, for the Tax Periods 2019-20, 2020-21 and 2021-22, without furnishing copies of the material relied on by her for passing the same, is violative of the principles of natural justice, arbitrary, contrary to law and facts, based on presumptions and assumptions, not sustainable even on merits and is illegal and consequently set aside the same ……….”.
The case of the petitioner, in nutshell, is that the petitioner, a registered person under the Goods and Services Tax Act, 2017 (for short, „the GST Act‟) on the rolls of the 1st respondent,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.