2024-VIL-115-ORI
  1. Home
  2. 2024-VIL-115-ORI

SGST High Court Cases

GST – Validity of assessment under Section 63 of the CGST Act, 2017 to a registered person – Rejection of appeal on ground of time-barred – HELD - the Assessing Authority was well aware of the fact that the petitioner does not fall within the scope of the expression “where a taxable person fails to obtain registration even though liable to do so” employed in Section 63, so as to invoke power to proceed with the assessment thereunder - Assessing Authority has invoked power under Section 63 without being conferred with authority to proceed to assess a registered taxable person - the petitioner has been granted Registration Certificate, which is valid seamlessly with effect from 01.07.2017 and the Assessing Authority having undertaken assessment under Section 74 of the GST Act was well aware of the fact that the petitioner has been granted registration under the GST Act. Therefore, there was no scope for exercise of power under Section 63 of the CGST Act - treating the exercise of power under Section 63 of the GST Act as erroneous on the part of the Assessing Authority it is necessary that the Appellate Authority is required now to decide the appeal on merits – Further, there was sufficient reason for the petitioner not to have participated in the proceeding initiated under Section 63, which is illegal assumption of jurisdiction in view of the fact that it was within the knowledge of the Assessing Authority that the petitioner has valid registration. Reading of provisions of Section 63 and Section 169 of the CGST Act in juxtaposition, it is manifest that sending the communication or notice in Temporary Registration Number is not the requirement - There being sufficient plausible reason ascribed by the petitioner for approaching the Appellate Authority by way of filing appeal under Section 107 and the Appellate Authority should not have been pedantic in his approach but to have shown pragmatic approach by taking into consideration the peculiar fact-situation – the impugned order is set aside and the matter is remitted for adjudication in accordance with law after due compliance of the principles of natural justice - the writ petition stands disposed of
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GSTAT Rules & Industry Preparedness
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?