Geetha Pharma Vs Assistant Commissioner (ST) (Madras High Court)
In a significant ruling, the Madras High Court has set aside a GST order due to issues related to supplier declarations and tax rate discrepancies. The case, Geetha Pharma Vs Assistant Commissioner (ST), highlights critical procedural and documentation considerations in GST assessments.
Background of the Case
The case revolves around an order dated December 30, 2023, challenged by Geetha Pharma concerning two specific tax proposals. The assessment period in question is 2017-18, with proceedings initiated via a show cause notice on September 23, 2023. The petitioner, Geetha Pharma, responded to the notice on December 25, 2023, leading to the issuance of the impugned order on December 30, 2023.
Defect No. 1: Supplier Declarations
The primary contention in this case involves defect no. 1, where the petitioner argued that the supplier declarations were submitted but not considered by the assessing officer. The declarations from Meena Corporates, Sri Amman Ambigai Agencies, and Mankind Pharma Limited were cited as crucial evidence. The petitioner’s counsel presented screenshots and other documentation to support the claim that these declarations were indeed submitted.
The court noted that the petitioner’s reply to the show cause notice explicitly referenced these supplier declarations as enclosures for defect no. 1. Despite the government advocate’s argument that the declarations were not submitted, the court found prima facie evidence suggesting otherwise. As a result, the court deemed it necessary for the assessing officer to verify these documents, warranting a remand for further examination.
