– (Per Hon’ble Sri Justice T.C.D. Sekhar)
1. The petitioner is a registered dealer under Goods
and Service Tax Act, having engaged in the business of providing
man power services to APSPDCL for the work of continuous spot
electricity billing in specified areas. Pursuant to inspection
conducted by the 2nd respondent, the petitioner was directed to
submit all the books of accounts in relation to his business for the
tax period from 2019-2020 to 2022-2023 for causing necessary
verification. It appears that the petitioner has not produced the
books of accounts before the 2nd respondent.
2. It was identified that the petitioner has received TDS
amounts, but failed to declare the same in GSTR-3B returns. In
view thereof, it came to light that the petitioner has suppressed
outward supplies to a tune of Rs.2,53,21,014/- and proposed to
tax on the said turn over. Accordingly, the petitioner was issued
pre-intimation notice in Form DRC-01A, dt.28.11.2022. As the
RRR,J & TCDS,J
WP_16393_2025
petitioner did not file objections, he was served with show cause
notice in Form DRC-01, dt.30.12.2022 under Section 74 of GST
Act, 2017 and the same was served through mail to the petitioner,
apart from uploading the same on the portal. Having received the
show cause notice, the petitioner has not filed objections to the
same. In those circumstances, the 2nd respondent passed
assessment order dt.17.04.2023 against the petitioner raising a
demand of Rs.1,01,05,575/- towards tax interest and penalty in
relation to the period from 2019-2020 to 2022-2023.
