Fine of Rs. 15000/- levied on GST officer asking non-mandatory documents for GST registration to harass the taxpayer: High Court
15-04-2022 10:27:00
Facts:
1) The brief facts of the case are that the petitioner is engaged in the business of providing employment through consultancy
2) Petitioner has applied for GST registration on 17.08.2021 furnishing all the requisite documents as prescribed under the Act, i.e., Adhar Card, PAN card, house tax receipt.
3) On submission of the application, an inspection was made at the business premises of the petitioner on 15.09.2021. All the details, as required by the Serving Officer, were provided during inspection.
4) Thereafter, a notice was issued requiring the petitioner to submit electricity bill or house tax bill or any other document related to the business. In reply to it, information and documents as required were furnished by the petitioner, but by the impugned order dated 23.09.2021, the same was rejected for non-submission of electricity bill.
5) The said order was assailed before the appellate authority, but the appellate authority too has rejected the appeal confirming the order of rejection.
6) Learned counsel for the petitioner further submits that the order passed by the authorities are patently illegal, perverse and against the provisions of law. He submits that the provision of the Act only requires for providing documents, i.e., PAN and Adhar as well as the property tax receipt, which were furnished by the petitioner, but without looking into the same, the impugned orders have been passed. Therefore, he prays for quashing the impugned orders.
