SREE CONSTRUCTIONS Vs. ASSISTANT COMMISSIONER
LAWS(APH)-2022-3-41
HIGH COURT OF ANDHRA PRADESH
Decided on March 21,2022

Sree Constructions Appellant
VERSUS
ASSISTANT COMMISSIONER Respondents

JUDGEMENT

C.PRAVEEN KUMAR, J. - (1.) Heard Sri G. Narendra Chetty, learned counsel for the petitioner and learned Government Pleader for Commercial Taxes and with their consent the Writ Petition is disposed off at the admission stage.
(2.) The Order of Assessment No.ZH370720OD77052, dtd. 9/7/2020 and the Rectification Order, dtd. 25/7/2020 passed by the respondent no.1 under the A.P.G.S.T. Act, 2017, for the Tax periods July, 2017 to June, 2019, imposing Tax, Penalty and Interest as violative of principles of natural justice, the present Writ Petition came to be filed.
(3.) The averments made in the affidavit filed, in support of the Writ Petition, are that:- (a) The petitioner executed certain works entrusted to it by M/s.TATA Projects Limited, and issued Tax Invoices to M/s.TATA Projects Limited. It is said that as per the terms of the agreement, the said Contractee has to pay Service Tax on the same to the petitioner on issue of Tax Invoices by the petitioner. Though, the petitioner issued Tax Invoices, the Contractee failed to pay G.S.T. amounts to the petitioner and withheld the same due to which the petitioner could not file its returns and pay the Taxes as the G.S.T. Portal will not accept the returns unless accompanied by payment of Taxes. (b) It is said that the total G.S.T. liability for the works executed for the petitioner during the tax period is about Rs.1,85,84,695.00. A Garnishee Notice dtd. 11/9/2020, came to be issued to the Contractor stating that the petitioner has failed to pay Taxes, Penalty and Interest under the G.S.T. Act and directed them to pay the said amount. On coming to know about the order of the Assessment passed by the authority, the petitioner filed the present Writ Petition mainly on the ground that an opportunity of hearing should have been granted to the petitioner in terms of Sub-Sec. (4) of Sec. 75 of the SGST Act, 2017. He placed reliance on the judgment of this Court in W.P.No.9162 of 2021, dtd. 28/4/2021 in support of the same. ;


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