Submission of Service Tax & GSTR-3B Returns Invalidates Claim of non-submission of Documentary Evidence

Golden Mandir Retail Private Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Introduction: The judgment in Golden Mandir Retail Pvt. Ltd. Vs Asst. Commissioner (ST) (FAC) by the Madras High Court pertains to an assessment order dated 29.12.2023, focusing on Discrepancy Nos.1, 2, 10, and 11. The petitioner, engaged in textiles and Hyundai Motor Vehicles business, contested the imposition of taxes, penalties, and interest based on discrepancies identified in an audit. Detailed Analysis: 1. Discrepancy No.1 – Non-GST Supplies: The petitioner argued that trade discounts from...