Narayan Builders & Developers – 2021 (47) G.S.T.L. 88 (Commr. Appl. – GST – Rajasthan)

Any period left unnoticed by the adjudicating authority while issuing the SCN under section 46 and reply to that SCN of the appellant has also not been considered.

Facts- The appellant is engaged in building and construction of residential complex and providing maintenance services to the flat buyers after completion of the project. The adjudicating authority has issued a show cause notice in Form GSTR-3A under Section 46 of the CGST Act, 2017 stating the reason being “Non-filing of GST returns” (GSTR-3B) for the period October, 2018 to March, 2019 and April, 2019 to September, 2019. Further, the adjudicating authority has passed the best judgment Assessment Order in Form GST ASMT-13 under Section 62 of the CGST Act, 2017 for non-filing of GSTR-1 statement and GSTR-3B return for the months of January, 2019 to December, 2019. The appellants submit that the impugned order is bad in law as it contains various discrepancies and irregularities and needs to be set aside.

Held- The Commissioner of appeals after considering the submissions held that in the show cause notice under section 46 of CGST Act,2017 the period of three months i.e. October, 2019, November, 2019 and December, 2019 has been left unnoticed by the adjudicating authority and reply to show cause notice of the appellant dated 25-11-2019 has also not been considered. The registration of the appellant was cancelled with effect from 21-1-2020 with following due procedure as per law. In these circumstances, the provisions of Section 63 of CGST Act, 2017 shall be applicable as the best judgment assessment order has been passed by the adjudicating authority on 30-1-2020 after cancellation of registration of the appellant on 21-1-2020.  In view of the above legal provisions the Commissioner finds it proper to remand back the matter to the adjudicating authority with direction to follow the above procedure as laid down under the CGST Act and Rules, 2017 and other instruction/circular issued in this regard and pass the speaking order accordingly by following the principle of natural justice.

Subscribe

to our newsletter. Please enter your email and press submit.

Menu