Gauresh Industries Vs Deputy State Tax Officer (Madras High Court)
In the case of Gauresh Industries versus the Deputy State Tax Officer, the Madras High Court addressed a tax dispute centered around a discrepancy between the GSTR-3B returns filed by Gauresh Industries and the auto-populated GSTR-2A returns. The court’s decision, issued on October 17, 2023, involved setting aside a previous tax demand order due to a lack of opportunity for the petitioner to contest the demand on its merits.
Initial Notice and Proceedings:
- The issue began with the scrutiny of Gauresh Industries’ tax returns, leading to the issuance of a notice in Form GST ASMT-10 on March 8, 2022.
- This was followed by an intimation on April 30, 2022, and a show cause notice on July 11, 2022.
- Gauresh Industries claimed to be unaware of these proceedings and thus did not respond.
Petitioner’s Argument:
- The petitioner’s counsel argued that the matter involved a mismatch between the GSTR-3B returns and the auto-populated GSTR-2A returns.
- The petitioner had all relevant documents to explain the reasons for this mismatch and sought an opportunity to present these documents.
- The petitioner expressed willingness to remit 10% of the disputed tax demand as a condition for remand, demonstrating a commitment to resolving the issue.
Respondent’s Position: The Government Advocate, Mrs. K. Vasanthamala, contended that sufficient opportunities had already been provided to the petitioner through the issuance of the notice, intimation, and show cause notice.
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