Case Law Details
Hatsun Agro Product Ltd Vs Deputy Commissioner (ST) (Madras High Court)
Madras High Court held that order of assessment based on issuance of general notices calling for particulars is liable to be set aside.
Facts- The impugned order is one of assessment dated 17.03.2023, passed under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. The issue related to the reversal of Input Tax Credit (ITC), which, in the opinion of the Assessing Officer is ineligible and ought not to have been claimed.
Prior to the impugned order, which is a culmination of proceedings for assessment under Section 73 of the Act, the Assessing Authority had issued notices in DRC-01A and ASMT -10 calling for identical particulars as were required for the present impugned proceedings as well.
A perusal of impugned order makes it clear that it is only in order that AO has embarked on the determination/ crystallisation of the amount to be reversed on a comparison of the ITC claimed under GSTR 3B and GSTR 2B.
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