Order Date – 23 November 2023

Parties: SYA Homes Vs Assistant Commissioner (ST)(FAC), State Tax Officer

Facts –

• The Petitioner, SYA Homes, had filed the GSTR Returns for the year 2022-2023. Thereafter, a show cause notice was issued by the respondent on 31.05.2023 and subsequent to the issuance of the said show cause notice, the assessment order came to be passed on 17.07.2023.
• The contention of the petitioner is that the petitioner had not received any show cause notice and hence, they are not in a position to file their reply. However, according to the respondent, since they had uploaded the said show cause notice, the same was deemed to be served on the petitioner.
• Further contented that there was some error in the assessment order and hence, they had filed a rectification application through online on 07.08.2023 and physically on 29.08.2023. However, the said application was not considered by the Department.

Issue –

• Whether the assessment order passed properly?

Order – 

• The Single Bench Hon’ble High Court observed that it appears that the show cause notice was issued to the petitioner and the petitioner had received the same. Thereafter, the assessment order was passed on 17.07.2023. However, the petitioner is not in agreement with the same, since there was an error in the said assessment order. Hence, the petitioner had filed a rectification application through online on 17.08.2023 and physically on 29.08.2023.
• Though this writ petition has been filed challenging the impugned order dated 17.07.2023, it will be sufficient to meet out the case of the petitioner if the rectification application of the petitioner is disposed of by the respondent.
• Accordingly, the Court directed the respondents to dispose of the rectification application filed by the petitioner dated 17.08.2023 and 29.08.2023 on or before 31.12.2023. In the meantime, there shall be an order of interim stay of recovery proceedings against the petitioner.
• The Writ petition disposed off.