Writ Petition Dismissed as Assessee Failed to Cooperate in Assessment Proceedings: HC

Case Details: Seoyon E-Hwa Summit Automotive India (P.) Ltd. v. Deputy Commissioner (ST)-I - [2023] 151 taxmann.com 506 (Madras)

Judiciary and Counsel Details

• • Dr. Anita Sumanth, J.
  • Sri Prakash & P.V. Sudakar for the Petitioner.
  • V. Prashanth Kiran for the Respondent.

Facts of the Case

The assessee received various notices including a show cause notice from the GST department. The issue in the said notices was related to the Input Tax Credit but the assessee had not furnished any reply and therefore order was passed on basis of available material.

It filed an application under Section 161 of CGST Act, 2017 seeking rectification of errors allegedly apparent on record which was rejected on ground that various opportunities were already granted to assessee. It filed writ petition against the impugned order.

High Court Held

The Honorable High Court noted that the assessee was given sufficient opportunities prior to finalisation of assessment to justify its claim of ITC. It should have responded to the notices & furnished the break-up of the ITC claimed under GSTR 3B as sought for by the officer.

However, the assessee had not cooperated in the proceedings for assessment and the officer was bound to complete the assessment on the basis of the available materials and without any explanations for its benefit. Since, any solitary attempt to cooperate or assist in assessment proceedings was not made, the assessee could not lay blame at doorstep of revenue. Therefore, the Court held that the petition was liable to be dismissed.