Srikant Das Vs Joint Commissioner of State Tax (Orissa High Court)
The petitioner, a works contractor who had ceased business operations in 2016, did not obtain registration under the Central Goods and Services Tax Act and the Odisha Goods and Services Tax Act, 2017 (collectively, the GST Act). He filed a writ petition challenging an assessment order dated 12.11.2021 passed under Section 63 of the GST Act by the Additional CT & GST Officer, Ganjam-II Circle, and the appellate order dated 16.02.2024 passed by the Joint Commissioner of State Tax (Appeal), which had confirmed the demand.
It was submitted that a temporary GSTIN was generated and proceedings under Section 63 were initiated by issuing notice in Form GST ASMT-14. The petitioner contended that he was unaware of the proceedings and could not participate, resulting in an ex parte assessment treating him as an unregistered person. His appeal under Section 107 was dismissed, confirming the demand.
The petitioner argued that the authorities relied solely on data available on the Works and Accounts Management Information System (WAMIS). He contended that incorrect reporting and data entry on the WAMIS portal and Income Tax portal by the Executive Engineer, R&B, Ganjam Division-I, led to an arbitrary demand. It was further submitted that another works contractor with the same name was registered under the GST Act, which caused confusion. The petitioner argued that proper opportunity of hearing was not provided and that authorities should have sought clarification from the concerned department instead of relying blindly on portal data.
