Tvl. Jones Enterprises Vs Assistant Commissioner (ST) (Madras High Court)
In a recent case before the Madras High Court, Tvl. Jones Enterprises challenged orders imposing tax liability and penalty for non-filing of the annual return. The petitioner argued unawareness of the proceedings due to notices being uploaded on the GST portal without communication.
The petitioner’s counsel contended that the tax proposal stemmed from a mismatch between the petitioner’s GSTR 3B return and the auto-populated GSTR 2B return, arising from belatedly reported sales by the supplier. The petitioner sought an opportunity to explain the discrepancy and had already remitted 10% of the disputed tax demand.
Regarding the penalty order, it was argued that the turnover did not exceed the threshold requiring filing of an annual return. The court, upon examining the evidence of remittance and the circumstances of non-response to the show cause notice, deemed it necessary to provide the petitioner with an opportunity to contest the matter on merits.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
In W.P.No.11042 of 2024, an order in original dated 22.06.2023 is challenged and in W.P.No.11038 of 2024, an order dated 13.02.2023 imposing penalty for non filing of the annual return is challenged.
