Continuation of Proceedings Culminating in Assessment Order not valid upon Issuance of Order in Form ASMT-12 Recording that no further action required: Madras HC [Read Order]
Continuation of proceedings culminating in assessment order not valid upon issuance of order in Form ASMT-12 recording that no further action required, rules Madras HC
Continuation of Proceedings Culminating – Assessment Order – Issuance of Order – Form ASMT-12 Recording – action required – Madras HC – taxscan
Continuation of Proceedings Culminating – Assessment Order – Issuance of Order – Form ASMT-12 Recording – action required – Madras HC – taxscan
In a recent decision, the Madras High Court observed that the continuation of proceedings culminating in assessment order not valid upon issuance of order in Form ASMT-12 recording that no further action required.
. The petitioner is engaged inter alia in the cash logistics business and is a registered person under applicable GST enactments. In relation to assessment year 2017-2018, the petitioner received a notice in Form ASMT-10 alleging discrepancies in returns filed by the petitioner. The notice was replied to by the petitioner on 22.09.2023. Thereafter, an order was issued in Form ASMT-12 dropping the proceedings upon being satisfied with the petitioner's explanation.
The counsel for the petitioner invited my attention to the notice in Form ASMT-10 and pointed out that the abstract of demand proposed therein indicates the amounts demanded towards IGST, SGST and CGST and that these amounts tally with amounts indicated in the impugned order. By further referring to the order issued in Form GST ASMT-12 on 27.09.2023. It was pointed out that the GST authorities accepted the petitioner's reply and recorded that no further action is required to be taken in that matter. Consequently, she points out that the impugned assessment order is unsustainable.
The Government Advocate stated that there is a difference between the amounts indicated in the notice in Form ASMT-10 and the amounts specified in the show cause notice and confirmed in the impugned assessment order.
A Single Bench of Justice Senthilkumar Ramamoorthy observed that “It is necessary to examine the impugned assessment order to verify whether the same demand was resurrected. On examining the impugned assessment order, I find that the confirmation of demand relates to the same assessment period and the same amounts towards SGST, CGST and IGST. The only difference is that interest and penalty has been imposed thereon to arrive at the aggregate sum indicated therein. Upon issuance of an order in Form ASMT-12 recording that no further action is required, the continuation of proceedings culminating in the impugned assessment order is undoubtedly unsustainable.”
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