Case Law Details
M.B.M. Steels Vs Assistant Commissioner (ST) (Madras High Court)
M.B.M. Steels, a hardware dealer, filed a writ petition challenging a GST demand and penalty issued by the Assistant Commissioner (ST). The petitioner argued that they were not given an opportunity to be heard and that the supplier in question was an existent firm with GST registration.
The petitioner pointed out that the supplier, Sun Steels, is registered under GST and had paid tax for the supply made to them, disproving the claim of non-existence. The petitioner’s lack of opportunity to present documents during the investigation was highlighted.
The Madras High Court allowed the writ petition, setting aside the GST demand and remanding the matter back to the respondent for fresh consideration. The petitioner was directed to submit relevant documents, and the respondent was instructed to pass orders within six weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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