GST Assessment based on Wrong Total Turnover: Andhra Pradesh HC Sets aside the Assessment Order
M/S JBT (JAI BHARATH TRAVELS)
Facts : The petitioner engaged in plying passenger buses in different States i.e., Andhra Pradesh, Telangana, Tamilnadu, and Puducherry. The 1st respondent obtained information from M/s Abhibus and wrongly assessed the petitioner to tax in respect of the total turnover of the petitioner relating to all four States. The petitioner challenged the Assessment, Penalty & Interest order passed by 1st respondent under the State Goods and Service Tax (SGST) and Central Goods and Service Tax (CGST) Acts 2017 for the tax periods 2017-18, 2018-19, and 2019-20 as without jurisdiction, without authority, contrary to law and violation of principles of natural justice.
Ruling : The two-judge bench set aside the impugned Assessment Order dated 15.12.2022 passed by 1st respondent under SGST/CGST Acts, 2017 for the tax periods 2017-18, 2018-19 and 2019-20. Further liberty was given to the petitioner to submit the relevant records showing the turnover relating to his bus business separately for the States of Andhra Pradesh, Telangana, Tamilnadu, and Puducherry for the relevant period before 1st respondent, on the condition of petitioner depositing admitted tax less the tax already deposited within three (3) weeks.