HC Directed AO to Provide ASMT-10 & Appropriate Opportunity to Assessee to File Additional Response to SCN

Case Details: Amex Services v. Deputy Commissioner, State Tax, Assansol Charge - [2024] 163 taxmann.com 242 (Calcutta)

Judiciary and Counsel Details

• Raja Basu Chowdhury, J.
• Sumit Ghosh for the Petitioner.
• Anirban Ray, T.M. Siddiqui & Saptak Sanyal for the Respondent.

Facts of the Case

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.

High Court Held

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.