Sahiti Agencies Vs Assistant Commissioner of Central Tax And Central Excise (Andhra Pradesh High Court)
Andhra Pradesh High Court held that common show cause notice and/or common order for different tax periods is impermissible. Accordingly, common order for assessment periods 2017-2018 to 2022-2023 is liable to be set aside and matter remanded back to respondent.
Facts- The petitioner is a registered person under the Goods & Services Tax Act, 2017. She was served with a show-cause notice, in Form GST DRC-01, u/s. 74 of the GST Act, for the periods 2017-18 (from July,2017) to 2022-23 (to March,2023), calling upon her to show-cause why she should not be required to pay further tax of Rs.43,07,332/-. The 1st respondent, after affording a personal hearing had passed an Order-in-original, dated 09.01.2025 along with six summaries, in Form GST DRC-07, dated 17.01.2025. These Orders are challenged, by way of, the present Writ Petition.
Conclusion- Held that neither a common show-cause notice or a common order, can be issued for different tax periods, and that separate show-causes and separate orders as well as separate summary of orders would have to be passed in relation to the each tax period. In such circumstances, the common order-in-original, dated 09.01.2025 for the assessment periods 2017-18 (from July,2017) to 2022-23 (to March,2023), is impermissible and has to be set aside. Thus, this Writ Petition is allowed setting aside the impugned assessment order, dated 09.01.2025, in Form GST DRC-07 and the summaries of orders, dated 17.01.2025, passed by the 1st respondent and the cases are remanded back to the 1strespondent, for passing orders, in accordance with law, and after due opportunity of hearing is given to the petitioner.
