Case Law Details
M. R. Metals Vs Deputy Commissioner (Andhra Pradesh High Court)
Andhra Pradesh High Court held that the assessment order was passed without furnishing the important documents which are the base of the order to the petitioner enabling the petitioner to make a representation or produce any material contra to the same. Such order is against the principles of natural justice.
Facts-
Based on the inspection conducted at the premises of the petitioner, the respondent no. 1 (department) issued notice in GST DRC-01 mainly on the ground that the petitioner failed to produce original tax invoices for the entire turnover but instead placed on record xerox copies of invoices for part of the turnover. It was further held that some of the dealers, from whom the petitioner has purchased the goods, are not existing/fictitious. Enquiries with the toll gate authorities revealed that some of the vehicles did not pass through the said toll gates at Chittoor. It was also held that some of the owners of the vehicles, denied hiring of the vehicles to the petitioner for transport of the goods and information in respect of some of the vehicles is not available on the transport website.
The petitioner filed a letter explaining the circumstances as to why he needs some time to file reply. With any response, the impugned order in Form GST DRC-07, dated 20.06.2022, came to be passed stating that the petitioner herein did not respond to the revised notice issued in GST DRC-01, dated 30.05.2022.
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