Southern Steels Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court disposed of a batch of writ petitions concerning proceedings initiated under Section 74 of the respective GST enactments. The petitions formed part of a larger batch of 250 writ petitions, with 53 matters heard on the common issue relating to the invocation of the extended period of limitation under Section 74.
The petitioner challenged two sets of assessment orders passed under Section 74 in respect of two GST registrations at Gobichettipalayam and Erode. Both sets of proceedings originated from an inspection conducted on 09.09.2021. One set of writ petitions challenged orders dated 05.07.2023 for the assessment years 2017-18 to 2021-22, which had been passed after the petitioner had earlier succeeded in challenging ASMT-13 orders before the High Court. The earlier order dated 01.03.2022 had set aside the ASMT-13 orders and remitted the matters to the assessing authority for reconsideration after granting the petitioner an opportunity of personal hearing and access to records.
The second set of writ petitions challenged assessment orders that were preceded by an intimation in DRC-01A, a show cause notice in DRC-01, and replies filed in DRC-06. The confirmed tax liabilities for the respective assessment years were recorded in the impugned DRC-07 orders.
