The Kerala High Court has directed the Goods and Service Tax (GST) Department to issue the authenticated copy of the assessment order as the recovery proceedings are initiated under the central Goods and Service Tax (CGST), 2017 through telephonic intimation.
Seasonal trip, the petitioner filed the Writ Petition in the apprehension of initiation of recovery proceedings in pursuance to the order in original.
The counsel for the petitioner submitted that the petitioner’s office has received telephonic intimation regarding the recovery proceedings. He further stated that the petitioner was not aware of any order originally passed against him and a Show Cause Notice was issued.
Mr. R. Harisankar, Standing Counsel for the respondent further submitted that every procedure was followed and the order was passed on 16.12.2020 determining the tax and penalty of the petitioner.
The Counsel for the petitioner submitted that the petitioner has already applied for an authenticated copy of the assessment order and the authority is being directed to issue the authenticated copy to the petitioner, so that he may take any remedy applicable to him.
Considering the facts and circumstances, the single judge bench of Justice Dinesh Kumar Singh disposed of the writ petition with a direction to the 1st respondents to issue an authenticated copy of the order in original dated 16.12.2020 passed by the Assistant Commissioner, Central Tax and Central Excise, Ernakulam Division, Cochin, within five days. The petitioner is free to take any statutory remedy applicable to him.
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