M/S Chandra Sekhar Murahari vs. Union Of INDIA
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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA ORDER: (Per Hon’ble Sri Justice U.Durga Prasad Rao)
The challenge in this writ petition is to the Assessment Order dated 31.03.2023 passed by the 3rd respondent for the assessment period 2017-18 to 2022-23. 2. (a) Inter alia, learned Senior Counsel Dr.M.V.K.Moorthy would contend that the 3rd respondent in the impugned Assessment Order has not considered the aspect that during the relevant Assessment Years i.e., 2017-18 to 2022-23, the petitioner has extended services to the Andhra Pradesh Southern Power Distribution Company Limited (in short ‘the APSPDCL’) and the said Authority has made TDS and issued relevant record which were produced before the authorities to facilitate the assessment. The TDS made by the APSPDCL was not taken into consideration.
(b) That apart, learned counsel would argue, during the relevant period, the petitioner has made tax payments from July, 2017 to 2
October, 2022 under various challans as mentioned in page 40 of the writ petition towards CGST and SGST and said amount of Rs.47,00,000/- and odd was also not given credit by the 3rd respondent under the impugned Assessment Order. Learned counsel thus prayed to set aside the impugned Assessment Order and direct the 3rd respondent to afford an opportunity of hearing to the petitioner to make submissions with regard to the aforesaid statements and make de novo assessment for the relevant period.
Learned Government Pleader opposed the writ petition on the main contention that in the GSTR-3B particulars, it was not mentioned as to which authority has made the TDS. Learned Government Pleader would further submit that there was a mismatch between the turn over as reflected in the GSTR-3B and in the statement of income and therefore the alleged payments of the tax could not be considered.
We have given anxious consideration to the above respective submissions. As can be seen from the material papers filed along with writ petition, the petitioner has submitted in table form the payments made towards CGST and SGST from July, 2017 to October, 2022,
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which according to the petitioner, amounts to Rs.47,00,000/- and odd and his grievance is that this amount has not been given credit while making the assessment. That apart, his submission is that during the relevant period, the petitioner has extended services only to APSPDCL and no other Government or private agency. Therefore, the TDS made was only by the said Government Agency and none others. This fact was also brought to the notice of the 3rd respondent at the time of making assessment. In view of the submissions, we consider it apposite to set aside the Assessment Order with a direction to the 3rd respondent to afford an opportunity of hearing to the petitioner and consider the submissions made by the petitioner and after verifying the concerned record, pass an Assessment Order in accordance with the governing law and rules expeditiously.
Accordingly, this Writ Petition is allowed and the impugned Assessment Order dated 31.03.2023 passed by the 3rd respondent is set aside with a direction to the 3rd respondent to afford an opportunity of hearing to the petitioner and consider the submissions made by the petitioner and also consider the documents produced in support of the petitioner’s case and pass Assessment Order de novo expeditiously,
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but not later than two (2) months from the date of receipt of a copy of this order. No costs.
As a sequel, interlocutory applications pending if any, shall stand closed. __________________________ U. DURGA PRASAD RAO, J.
____________________________________ VENKATA JYOTHIRMAI PRATAPA, J. 13.07.2023 NNN
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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA
2023
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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.