Perfect Assayers Private Limited Vs State Tax Officer (ST) (Madras High Court)
The Madras High Court recently reviewed and set aside a GST order that failed to consider critical submissions by Perfect Assayers Private Limited. The order, dated September 28, 2023, was contested by the petitioner on the grounds that their reply to the show cause notice was overlooked. The court’s judgment highlighted significant procedural lapses and emphasized the necessity of a fair reassessment.
Introduction
In the case of Perfect Assayers Private Limited versus the State Tax Officer (ST), the petitioner challenged the original order passed by the tax authorities on September 28, 2023. The core issue revolved around discrepancies between the petitioner’s GSTR 3B returns and their GSTR 1 and GSTR 9 statements, which the petitioner claimed were due to unaccounted credit notes and discrepancies in supplier invoices. The petitioner argued that their responses and evidence were not adequately considered, leading to an unjust tax assessment.
Detailed Analysis
Upon receiving a show cause notice dated April 27, 2023, the petitioner responded on May 26, 2023, explaining the discrepancies noted between their GSTR 3B returns and GSTR 1 statement. They attributed the mismatch to the non-inclusion of credit notes amounting to ₹68,91,320/-. Additionally, the variation between their GSTR 3B and the auto-populated GSTR 2A was attributed to a supplier, S.M. Network, not reflecting certain invoices.
