S.P.Y. Agro Industries Ltd. – 2021 (44) G.S.T.L. 337 (High Court – Andhra Pradesh) 

Assessment order can-not be issued without waiting for statutory period i.e 15 days.

Facts- The Petitioner herein is a Company and the deponent is the Director of the Company. The said Company is manufacturer of Grain based Extra Neutral Alcohol and also bottles Indian Made Foreign Liquor. The Petitioner after having got itself registered with CGST Act was discharging its GST liability since July, 2017 and filing regularly monthly returns in Forms GSTR 1 and GSTR 3B and While things stood thus, a notice came to be issued by the 5th Respondent, dated 15-1-2019, under Section 46 of CGST Act, for not filing the returns in GSTR 3B for the months of February, 2018 to December, 2018 and accordingly was directed to furnish returns within 15 days falling which the tax liability would be assessed under Section 62 of CGST Act.

Held- The Hon’ble High Court after considering the facts held that in fact, a perusal of the material on record show that, a notice under Form GSTR-3A came to be issued, on 15-1-2019, for filing of GSTR-3B returns for the period from February to December, 2018 under Section 46 of CGST Act, which was received, on 15-1-2019, itself. Without waiting for statutory period stipulated under the Act, assessment Order came to be issued in Form GSTR ASMT-13 under Section 62 of CGST Act, on 29-1-2019, directing the Petitioner to pay huge sum of money including penalty. In view of the circumstances referred to above, more particularly, the order came to be passed without following the principles of natural justice, the Writ Petition is allowed setting aside the impugned Order, dated 29-1-2019, and consequential proceedings, dated 12-8-2020, and the matter is remanded back to the authorities concerned to deal with the same afresh, in accordance with law, after giving an opportunity of hearing to the Petitioner. No Order as to Costs.

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