SURYA BUSINESS PRIVATE LIMITED Vs. STATE OF ASSAM

JUDGEMENT

(1.) The petitioner herein is a private limited company incorporated under the provisions of the Companies Act and its principal place of business is at Gar Ali, Jorhat, Assam. The petitioner company is in the business of wholesale / distribution of cellular phones, etc. which comes under the purview of Chapter 85 of the Customs Tariff Act, 1975. For the purpose of carrying out its business, the petitioner company got itself registered under the Central Goods and Services Tax Act, 2017 ['the CGST Act', for short] and the Assam Goods and Services Tax Act, 2017 ['the AGST Act', for short] vide GST Registration no. 18ADC-S648OJ1ZX.

(2.) In this writ petition instituted under Article 226 of the Constitution of India, assail is made to a Show Cause Notice together with a Summary in Form GST DRC-01 having reference no. ZD181124009288G dtd. 29/11/2024 issued by the Assistant Commissioner of State Tax, Jorhat Zone, Jorhat, Assam [the respondent no. 2].

(3.) The Show Cause Notice in Form GST DRC-01bearing Reference no. ZD-18112-4009288 G dtd. 29/11/2024 for the Financial Year : 2020-2021 has come to be issued to the petitioner company under the hand of the respondent no. 2 stating inter-alia that on examination of the information furnished in the Annual Return for the Financial Year : 2020-2021 under various heads and the information furnished in GSTR-01, GSTR-2A, GSTR-3B, EWB and other records available in the office, it has been found that the petitioner company had not declared its correct tax liability while filing the Annual Return in Form GSTR-09. It is stated that the petitioner company had availed excess Input Tax Credit [ITC] from cancelled dealers, returned defaulters and tax non-payers. By the Show Cause Notice, the petitioner has been asked to pay a total liability of Rs.33,03,968.00 [= Rs.24,012.00 (CGST) + Rs.24,012.00 (AGST) + Rs.32,55,944.00 (IGST)] along with interest and penalty under Sec. 73 of the CGST/AGST/IGST Act.