Case Law Details
Green Valliey Industries Limited. Vs Assessment Unit (Calcutta High Court)
Whether on account of non reconciliation of purchases reflected by the party in GSTR 1 without supplying necessary details, the assessment order passed u/s 143(3)/144B is sustainable in law?
The Division bench of Calcutta high Court in a land mark decision today set aside the assessment order passed u/s 143(3)/144B of the Act where an addition of more than Rs 40 crores was made u/s 69C on the pretext of alleged non reconciliation of purchases from GSTR 1.
While passing such order, time of barely 48 hours was given as the SCN was served on 14th September 2022 evening and the time for compliance was given till 19th September, 2022.
In between there were holiday on 17th and 18th September. On these facts , the single bench refused to entertain writ under Article 226 on the pretext interalia of alternative remedy. The Division bench however appreciating the complete violation of natural justice ,allowed the appeal and set aside the assessment order passed.
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