M/S Chillakuru Rama Mohan Reddy vs. Assistant Commissioner (St)
Held
The Court found that while the lockdown may have caused inconvenience, the petitioner did not communicate this to the assessing authority or seek adjournment. However, the Court noted that documents regarding pre-GST bills and tax deducted at source were not considered by the assessing authority.
Facts
The petitioner challenged assessment orders imposing tax, penalty, and interest due to discrepancies between payments received for works contracts and reported turnovers. The petitioner claimed they were unable to submit exemption documents due to the COVID-19 lockdown and violation of natural justice.
Key Issues
Whether the assessment orders were passed in violation of principles of natural justice due to lockdown restrictions and whether relevant documents were considered by the assessing authority.
Sections Cited
GST Act, 2017
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE JOYMALYA BAGCHI AND THE HON’BLE SRI JUSTICE K.SURESH REDDY WRIT PETITION Nos.11857, 11860 and 11888 of 2021 (Taken up through video conferencing) COMMON ORDER: (Per Hon’ble Sri Justice Joymalya Bagchi)
Similar question of law and fact arises in these writ petitions.
Hence, the writ petitions are being disposed of by this common judgment & order.
In Writ Petition Nos.11857, 11860 and 11888 of 2021, petitioner has assailed assessment orders dated 06.02.2021 imposing tax, penalty and interest to the tune of Rs.22,44,905/-, 1, 35,00, 555/- and Rs.2,42,30,362/- for the periods April, 2019 to August, 2019, September 2019 to March, 2020 and May, 2018 to March 2019 respectively as payments received by him on works contract from the Forest Department did not tally with the turnovers reported through GSTR-3B forms respectively in W.P.Nos.11857 of 2021, 11860 of 2021 and 11888 of 2021. Mr. Suribabu, learned counsel appearing for the petitioner, argues that his client was unable to submit relevant documents exempting the tax liability as the State was going through a lock- down and without giving his client adequate opportunity to submit such docu
The judgment continues below.
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