In a recent ruling, the Karnataka High Court has directed a re-adjudication to examine documents not previously furnished to prove the genuineness of a Government contract in the hospitalisation case of a GST taxpayer.
The petitioner contends that while passing the Order-in-Original, the respondent Authority specifically observed that although the notice had sought an adjournment and a personal hearing was fixed on 11.07.2022, on the date of the personal hearing, the Chartered Accountant P. Mohan Raju, the authorised representative of the notice, was present and stated that the works carried out were government contracts, and they were not in a position to furnish copies of such contracts on the ground that the notice was hospitalized; consequently, in light of the non-furnishing of such documents, the respondent Authority proceeded to pass the order.
Mr. Mudrabettu Chaitanya Venkatesh representing the assessee observed that the work done pursuant to the Work Orders of Departments of State Government would fall within the exemption list and accordingly, in light of the order having been passed in the absence of documents which the petitioner possesses and which would reveal that the work executed is for a Government entity, it would be necessary to relegate the matter to the Assessing Officer.
The court observed that the matter being remanded to the Assessing Officer to reconsider the matter afresh upon the petitioner producing documents to indicate that the work executed was for Government entities for the relevant period of time.
Accordingly, the bench of Justice Sunil Dutt Yadav held that the order at Annexure-‘B’ dated 25.08.2023 was set aside. The matter was remitted for fresh consideration. The petitioner was permitted to produce documents supporting his contention that work was executed for Government entities. Upon production of such documents for the relevant years in question, the respondent Authority was permitted to pass appropriate orders after considering the documents and taking note of the contentions raised regarding the liability aspect.
Accordingly, the petition was disposed of.
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