Grounds of writ-The Petitioner, aggrieved by the impugned order, has filed the present Writ Petition. It is contended that the Adjudicating Authority failed to duly consider the submissions made and proceeded to issue a notice under Section 74 of the CGST Act, 2017 without furnishing any evidence of fraud, misstatement, suppression of facts.The Petitioner further asserts that the Adjudicating Authority erroneously treated the all-India turnover reflected in the trial balance as the Turnover pertaining to Andhra Pradesh (AP) and disregarded the endorsements related to SEZ authorizations, which were critical to the assessment.
Order-The Court has disposed of the Writ Petition and set aside the impugned order. It was held that the Adjudicating Authority consider the submissions made by the Petitioner. Consequently, the matter has been remanded to the Adjudicating Authority for passing a fresh order after affording the Petitioner an opportunity of personal hearing. The Authority is also directed to examine whether the penal provisions under Section 74 of the CGST Act, 2017, is invocable in the facts and circumstances of the case. The Court further clarified that the period from the date of the impugned order to the date of receipt of the Court's order shall be excluded for the purpose of limitation.
GST Case Law-Sodex India Services Private Limited verus Union of India
Citation-2025 TAXONATION 949 (ANDHRA PRADESH)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)
FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj
