GST Update

 Desk of CA. Praveen Sharma – 952 Series (CAPS) 

ANDHRA PRADESH HIGH COURT IN THE CASE OF Koperla Vijaya Bhaskar

?The petitioner is a GST-registered dealer engaged in providing manpower services to APSPDCL for spot electricity billing work. During an inspection, the authorities directed the petitioner to produce books of accounts for the period 2019-20 to 2022-23. However, the petitioner failed to submit the required records. ????

?It was found that the petitioner had received TDS amounts but did not declare them in GSTR-3B returns. As a result, authorities identified suppression of outward supplies amounting to ?2.53 crore. After issuing notices and giving opportunity to respond, the department passed an assessment order raising a demand of ?1.01 crore towards tax, interest, and penalty. ????

?The petitioner’s GST registration had earlier been cancelled for non-filing of returns but was later restored following court directions. After the assessment order, the petitioner filed rectification applications. These were considered by the department, and fresh rectification orders were issued after giving a personal hearing. ????

?The petitioner challenged these rectification orders before the High Court. However, the Court observed that the assessment order itself was never challenged. It also noted that proper procedure was followed and opportunity of hearing was given.

?The Court held that since an effective alternative remedy of appeal was available and disputed facts were involved, the writ petition was not maintainable. ??

?Accordingly, the writ petition was dismissed, granting liberty to the petitioner to avail remedies available under law.

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Regards
CAPS