SOMAPRASANTH KARAMPUDI Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner was a registered dealer under the Central Goods and Services Tax Act, 2017(herein referred to as the "CGST Act, 2017"). It appears that the said registration was cancelled by an order of cancellation of registration dtd. 21/2/2019 with effect from 9/3/2019.

(2.) Thereafter, the 3rd respondent took up assessment of the taxes due for the period October 2017 to March 2019. A show cause notice dtd. 22/4/2022 is said to have been prepared and sent to the petitioner, calling upon the petitioner to show cause why Rs.46,77,312.00 should not be recovered from the petitioner under Sec. 74 (1) of the CGST Act r/w Sec. 20 of the Integrated Goods and Services Act, 2017 (herein referred to as "IGST Act 2017"), interest as applicable on the aforesaid amounts and equivalent penalty under Sec. 74 (1) of the CGST/ SGST Act r/w Sec. 122 of the CGST Act along with Sec. 20 of the IGST Act, 2017. No reply was received from the petitioner in this regard, despite service of this notice on the E-Mail ID of the tax payer on 18/5/2022 and 19/5/2022 in terms of Sec. 169 of the CGST Act, 2017.

(3.) As no reply had been received, further notices were issued for personal hearing. These notices dtd. 27/9/2022, 6/10/2022 and 18/10/2022 are said to have been sent under Registered Post with Acknowledgment Due and all these notices were returned with the noting "Left" by the postal authorities. In view of the lack of response by the petitioner, the 3rd respondent is said to have taken up the assessment proceedings on the merits of the case and had confirmed the demand proposed in the show cause notice dtd. 22/4/2022, by way of an order dtd. 21/12/2022 bearing Order in Original No.NLR-DC-07-2022-23-GST with DIN No.20221255YK0000000F76.