Case Details: Srikant Das vs. Joint Commissioner of State Tax (Appeal) (2026) 39 Centax 284 (Ori.)
Judiciary and Counsel Details
- Harish Tandon, CJ. & Murahari Sri Raman, J.
- Shri Pranaya Kishore Harichandan, Adv., for the Petitioner.
- Shri Sunil Mishra, Standing Counsel, for the Respondent.
Facts of the Case
The petitioner was a works contractor who had ceased business operations prior to the introduction of the GST regime and had not obtained registration thereafter. The department, through the jurisdictional officer, generated a temporary GSTIN and issued Form GST ASMT-14 initiating best-judgment assessment proceedings treating the petitioner as an unregistered person. As the petitioner remained unaware of the proceedings, an ex parte assessment order was passed relying upon data obtained from WAMIS and the Income Tax portal. The petitioner subsequently challenged the assessment order before the appellate authority, which dismissed the appeal and affirmed the assessment. It was later clarified by the revenue that the returns and transactional details relied upon actually pertained to another registered taxable person bearing an identical name. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the transactions relied upon by the department pertained to a different registered person and not to the petitioner. It observed that the assessment proceedings had been initiated on the basis of mistaken identity and therefore lacked factual foundation. The court noted that when the underlying data itself did not relate to the petitioner, continuation of the assessment and confirmation thereof in appeal could not be sustained in law. It therefore concluded that both the assessment order as well as the appellate order were unsustainable. Accordingly, the High Court quashed and set aside the impugned orders.
