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HC directed AO to provide ASMT-10 & appropriate opportunity to assessee to file additional response to SCN
Amex Services v. Deputy Commissioner, State Tax, Assansol Charge - [2024] 163 taxmann.com 242 (Calcutta)
The petitioner was engaged in the business of providing goods transport agency services. The department issued order under Section 73(9) for the period 1st July 2017 till 31st March 2018. It filed writ petition and contended that the proper officer did not inform the petitioner of the discrepancies by making available the form GST ASMT-10 for the petitioner to take steps.
The Honorable High Court noted that it is the obligation of the proper officer before passing any order to make available to assessee Form GST ASMT-10 and to identifying there in, discrepancies noticed by proper officer while scrutinizing returns. In the instant case, the same had not been made available to the petitioner.
Therefore, the Court held that the impugned order stood vitiated on ground of violation of principles of natural justice. The Court also directed the Adjudicating Authority to make available Form GST ASMT-10 and to provide appropriate opportunity to assessee to file additional response to show cause notice.
Matter to be remanded for re-adjudication since assessee had already paid IGST on imports from SEZ: HC
Softrose Petrochemicals (P.) Ltd. v. Assistant Commissioner of State Tax - [2024] 162 taxmann.com 756 (Calcutta)
The petitioner had imported goods from a Special Economic Zone (SEZ) unit and paid IGST on imports. It submitted that it was not required to make payment of CGST/SGST with regard to any transaction carried out with any unit under the SEZ. However, the department issued order under Section 73 demanding CGST/SGST on the ground that petitioner was required to make payment of CGST/SGST instead of IGST on imports from SEZ. It filed writ petition against the demand order.
The Honorable High Court noted that the proper officer had issued show cause notice and the petitioner had submitted response on the common portal but the proper officer had not considered the submissions and passed the order. Therefore, the Court held that the order was required to be set aside and matter was remanded to proper officer for re-adjudication. The Court also directed officer to consider petitioner’s submissions and relevant press release and pass reasoned order within 6 weeks.
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