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The Hon’ble Gauhati High Court in Krit Kunal Dhawan v. State of Assam and Ors. [WP(C)/5642/2021, dated October 29, 2021] held that in a case where assessee is accused of passing on fake Input Tax Credit (“ITC”) without actual moment of goods, a reasoned order must be passed by Joint Commissioner of State Tax, after acknowledging all the relevant material and contentions that the assessee may produce to satisfy the authorities.
Facts:
Kriti Kunal Dhawan (“the Petitioner”) is engaged in carrying on business in the name and style of eco fuel industries. An investigation was conducted and it was found that the taxpayer has utilized ITC from dubious firms. It has been reported in print and electric media that these dubious firms are involved in bill trading and passing on fake ITC without movement of actual goods therefore, ITC claimed from these firms by the Petitioner are sought to be reversed with levy of interest and penalty as per Assam Goods and Services Tax Act 2017 (“AGST Act”).
The Petitioner was summoned on September 10, 2021 for further investigation and consequently the Petitioner appeared on September 23, 2021 and requested time up-to September 30, 2021. The request made by the Petition was agreed by the authorities but even on September 30, 2021 however, the Petitioner failed to appear.
Therefore a Show Cause Notice in form DRC-01 was issued on October 8, 2021 (“the SCN”) as per Rule 142(1)(a) of the Assam Goods and Service Tax Rules, 2017 (“AGST Rules”).
Issues:
Held:
The Hon’ble Gauhati High Court in W.P. No. 5642 of 2021 decided on October 29, 2021 held as under:
Relevant Provision:
Rule 142(1)(a) of the AGST Rules:
“142. Notice and order for demand of amounts payable under the Act.
(1) The proper officer shall serve, along with the
(a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01.”
(Author can be reached at info@a2ztaxcorp.com)
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