VE Commercial Vehicles Ltd. Vs Union of India (Jharkhand High Court)
In the case of VE Commercial Vehicles Ltd. vs Union of India, the Jharkhand High Court examined a writ petition challenging an order dated August 31, 2024, issued under Section 73 of the JGST Act, 2017, for the financial year 2019-20. The petitioner contested the assessment order issued by the 5th respondent following ASMT-10 notices under Rule 99. The petitioner argued that it did not understand the basis for comparing taxes declared in GSTR-3B returns with e-way bill data, emphasizing that the two datasets differ fundamentally in their source and structure. Additionally, the petitioner raised concerns about the technical feasibility of such a comparison.
Despite the detailed reply submitted on May 24, 2024, the respondent dismissed the petitioner’s contentions without addressing them, stating only that the reply was “not satisfactory.” The court observed that the purpose of ASMT-10 is to invite and consider responses from taxpayers, which was not appropriately done in this case. As a result, the court set aside the impugned order, directing the respondent to provide the petitioner with a detailed breakdown of the tax differences within two weeks. The petitioner was granted an additional four weeks to respond. Furthermore, the court instructed the respondent to provide a personal hearing and issue a reasoned, detailed order addressing the petitioner’s reply.
