The Madras High Court remanded the order validating the GST obligation as of the failure to provide oral or document proof. The case was remanded for reconsideration on 10% pre-deposit. The applicant/taxpayer Jai Maa Engineering Co. has claimed that they were not aware of the proceedings directing to the impugned order since all the communications were only uploaded to the GST portal and not conveyed via another mode. The applicant merely became aware of the proceedings in late February 2024, if their bank account was attached. The counsel of the…
Tag: Madras
Madras HC Directs Re-consideration of GST Liability as Sales T.O. Believed to Be 110% of Purchase T.O.
The Madras High Court in a ruling ordered reconsideration of the GST ( Goods and Services Tax ) liability confirmed on proceeding on the assumption that the sales turnover shall be 110% of the purchase turnover. The taxpayer K V M Textiles, claimed that they were not informed of the proceedings, as the show cause notice and other communications were just accessible via the “view additional notices and orders” tab on the GST portal, and not via any other mode of communication. The taxpayer contested the GST order before the…
Madras HC Directs Assessee to Contest GST Disservices Shipped to Different Addresses
The Madras High Court in a ruling set aside the GST order that had been sent to the wrong address and instructed the council to treat the same as an addendum to the original SCN, which was sent to the correct address. The taxpayer Karupanna Gounder Natarajan Suresh Kumar, filed a petition contesting the impugned GST order in original. The GST order has been addressed to the applicant’s present address, furnishing at the time of GST registration effective from 1st July 2017. However, the preceding notices were sent to the…
Madras HC Allows Contestation of Three Missed GST Personal Hearing Notices with 10% ECR Pre-deposit
When the GST ( Goods and Services Tax ) personal hearing notice was not noticed 3 times, the Madras High Court granted a chance to challenge a 10% pre-deposit from the Electronic Cash Register ( ECR ). The taxpayer, a small-time operator, lost to notice the show cause notices ( ASMT 10 dated 17.10.2022, DRC 01A dated 11.07.2023, and DRC 01 dated 19.08.2023 ) published on the GST common portal. It was furnished that the taxpayer did not notice the three personal hearing notices dated 26.09.2023, 30.10.2023, and 16.11.2023 and…
Madras HC Orders Reconsideration of Unprocessed GST Refund Flagged by DGRAM
The Madras High Court remanded the IGST refund case for reconsideration as the refund was not processed because of the alert raised by the Director General of Data Analytics & Risk Management ( DGRAM ). As per the impugned GST order, the court remarked that the IGST refund claim was that the dealer had not uploaded supporting documents. Under Section 54 of applicable GST legislation, a GST order rejecting the refund was contested by the taxpayer, Colors of Rainbow before the High Court in the way of the writ petition.…
Madras HC Reverses GST Demand on Rent-Free Canteen Facility, Orders Reconsideration
The Madras High Court in a ruling set aside the GST demand order issued on rent-free canteen utilities. The court remanded the case for reconsideration since the taxpayer’s submission had not been regarded by the GST department. The taxpayer, M/s.Erode Medical Centre filed a writ petition contesting the GST demand order based on non-application of mind. The counsel of the applicant, Mr. G. Natarajan, indicated two main defects in the impugned GST demand order. Firstly, he addressed the GST levy on premises used by a third party for running a…
Madras HC Relief in GSTR-1 & 3B Mismatch Issues Upheld with Pre-Deposit
The Madras High Court in a ruling addressed the issue of a mismatch between GSTR 1 statements and GSTR 3B returns in the case of Abishek Suppliers vs. Commercial Tax Officer. The decision of the court has emphasized procedural lapses and highlighted the importance of complying with the principles of natural justice. An opportunity to be heard on the merits of the case has been allowed by the court to Abishek Suppliers conditional upon a 10% pre-deposit of the disputed tax demand. An adverse order on April 16, 2024, has…
Madras HC Cancels GST Order Due to Petitioner Not Being Aware of Notice Uploaded on Portal
A GST assessment order has been set aside by the Madras HC as the applicant does not know the proceedings on the portal and asked for a new assessment with a chance to get heard. On the ground of a violation of principles of natural justice the assessment order has been quashed by the applicant, Ace Industrial Gases Pvt. Ltd. As the SCN and the impugned order were uploaded on the ‘View Additional Notices and Orders’ tab on the GST portal but not communicated to the applicant via any other…
Madras HC Directs Re-adjudication for Mismatch B/W GST Returns and 26AS After 10% Pre-deposit
A GST demand order has been set aside by the Madras High Court and ordered a personal hearing on 10% pre-deposit need, remarking that a turnover mismatch between Form 26AS and GST returns was because of certain periods (April 1, 2017 to June 30, 2017) falling within the pre-GST period. In the writ petition, on 28.12.2023 the applicant, Haarine Associates contested an original order is being contested based on the violation of norms of natural justice and non-application of mind. Under the applicable GST legislation, the applicant filed the returns…