Issuance of assessment order
|
Case Title |
Paras Pan Products Pvt Ltd and anrs Vs Assistant Commissioner of State Tax and Ors |
|
Court |
Calcutta High Court |
|
Honorable Judges |
justice.T S Sivagnanam |
|
Citation |
2022 (7) GSTPanacea 219 HC Calcutta MAT 913 of 2022 |
|
Judgement Date |
05-July-2022 |
|
Council for Petitioner |
Ankit Kanodia Himanshu Kumar Roy Megha Aggrawal |
|
Council for UOI |
|
|
Council for State |
S. Mukherjee V Kothari D. Ghosh |
|
Favour |
Assessee |
The Calcutta High Court bench of Justice T S Sivagnanam has held that due to peak covid pandemic situation,the assessee should be given one more chance to provide his representation on the facts
FACTS OF THE CASE
In this case the appellant is aggrieved by the assessment order passed under section 74(9)of CGST, and hence filed an appeal by depositing 10% disputed amount of tax as per the provisions to appellant authority under section 107 of the Act and appeal was dismissed. So appellant filed this writ. Before the assessment order was passed no opportunity of being heard was given to appellant which is principal of natural justice violation and also when the date of appointment is fixed up by the assessing officer, it was pandemic time and factory of appellant was not working at that time. As per the document produced in the hearing of this writ , the search was conducted at the premises of appellant and the search is preceeded the date of show cause notice and also it was a peak pandemic time period.
Issuance of assessment order
COURT HELD
we are of the view that one more opportunity can be granted to the appellants, more particularly, when the appellants had already deposited 10 per cent of the disputed tax while preferring the appeal. Therefore, we are inclined to pass appropriate order so that the appellants are afforded an opportunity to put forth their submissions. We make it clear that this order shall not be treated as a precedence
Issuance of assessment order
ANALYSIS OF THE JUDGEMENT
While considering any proceeding under the act, it should be presumed to the authority that the economical and social conditions in nationwide should be as favourable or common to other person as to tax payer also.
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Paras Pan Products Pvt Ltd and anrs
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