Amex Services & Anr. Vs Deputy Commissioner (Calcutta High Court)
Summary: The Calcutta High Court held that failure of the proper officer to make available Form GST ASMT-10 identifying discrepancies noticed during scrutiny of returns prevented the taxpayers from appropriately responding to the show cause notice and consequently vitiated the adjudication order on the ground of violation of principles of natural justice. The Court kept the order dated 29th December, 2023 passed under Section 73(9) of the WBGST & CGST Act, 2017 in abeyance and directed the proper officer to provide Form GST ASMT-10 and grant the petitioners a fresh opportunity to respond and be heard.
The petitioners, engaged in providing goods transport agency services and registered under the Act, challenged the order dated 29th December, 2023 relating to the period from 1st July, 2017 to 31st March, 2018. Their returns had been scrutinized by the proper officer under Section 61. According to the petitioners, however, the discrepancies noticed during such scrutiny were never communicated to them through Form GST ASMT-10. They contended that neither when the intimation of liability dated 26th September, 2023 was issued nor when the show cause notice dated 29th September, 2023 was issued were they provided with Form GST ASMT-10.
