Case Law Details
Tvl. Mayur Granites Vs Assistant Commissioner (ST) (Madras High Court)
The case of Tvl. Mayur Granites Vs Assistant Commissioner (ST) brought before the Madras High Court revolves around a challenge to an assessment order concerning GST. The crux of the matter lies in the contention that the petitioner was not afforded a reasonable opportunity to contest the tax demand on its merits. Central to this challenge is the mode of communication regarding the assessment order, which was solely uploaded on the GST portal without any other form of communication to the petitioner.
The petitioner argues that the lack of direct communication regarding the assessment order deprived them of the opportunity to contest the tax demand effectively. They contend that had they been informed through conventional means, they would have been able to provide satisfactory explanations for the discrepancies between their GSTR 3B and auto-populated GSTR 2A returns. Furthermore, the petitioner expresses willingness to remit 10% of the disputed tax demand as a condition for remand.
The Government Advocate, representing the first respondent, acknowledges the issuance of a show cause notice preceding the impugned order. However, the crux of the matter remains the petitioner’s lack of participation due to the absence of direct communication.
Upon perusal of the impugned order, the court observes that the tax proposal was confirmed due to the petitioner’s non-filing of objections or participation in the personal hearing. However, considering the petitioner’s assertion of being able to explain the discrepancies given an opportunity, the court deems it just and appropriate to remand the matter to the first respondent.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
