M/S Sai Construction Corporation vs. Assistant Commissioner
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THE HON’BLE SRI JUSTICE RAKESH KUMAR AND THE HON’BLE MS JUSTICE J.UMA DEVI WRIT PETITION No.17208 of 2020 (Taken up through video conferencing) ORDER: (Per Hon’ble Sri Justice Rakesh Kumar) Heard Sri S.Syam Sunder Rao, learned counsel for the petitioner and Sri T.C.D.Shekar, learned Government Pleader for Commercial Taxes. It is a peculiar case in which the petitioner, which is a Construction Corporation, has invoked the extraordinary writ juri iction of this Court under Article 226 of the Constitution of India against a communication whereby no cause of action arose for filing the present writ petition. The impugned communication itself makes it clear that the petitioner was asked that if it wishes to file any submission about ascertainment, it may furnish the same by 26.08.2020. Learned Government Pleader for Commercial Taxes has raised serious objection on the point of maintainability of the writ petition and submits that the present writ petition is a premature since presently no cause is there for pursuing the matter. Learned counsel for the petitioner submits that after the impugned notice, the petitioner has already filed its submission dated 25.08.2020, which is at page No.21, Ex.P.
It would be better to reproduce the impugned communication: “It is informed that M/s. Sai Constructions Corporation, registered under GST Act’17 with GSTIN:37ABAFS3510L1Z7 has availed ITC of Rs.2,79,097-00 on the strength of invoices issued by M/s. Panyam Cements & Mineral Industries Limited Kurnool, (GSTIN:37AABCP2298M1ZW) during the period from
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December 2017 to November 2018 and the supplier has neither paid tax nor filed GSTR 3B on these supplies. According to the ITC eligibility conditions under Sec 16 of GST Act, above said ITC claim is ineligible. An amount of tax/interest/penalty payable by you under Section 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below:- ABSTRACT Year CGST SGST Penalty proposed Interest proposed 2018-19 139549 139549 Applicable Applicable
M/s. SAI CONSTRUCTIONS CORPORATION, Dwarakanagar, Visakhapatnam, are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest and penalty U/s 74(5) by 02-09-2020 failing which show cause notice will be issued U/s 74(1). In case you wish to file any submissions against the above ascertainment, the same may be furnished by 26-08-2020 in part B of the form.” Considering the aforesaid fact, the Court is of the opinion that the writ petition is fit to be rejected as same is premature. Accordingly, the Writ Petition stands rejected. There shall be no order as to costs. As a sequel, Miscellaneous Petitions, if any, pending in this Writ Petition shall stand closed. ___________________________ JUSTICE RAKESH KUMAR
______________________ JUSTICE J.UMA DEVI Date: 24.09.2020 Ivd
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.