Shri Yamuna Vs State Tax Officer (Madras High Court)
Madras High Court held that since the petitioner has already deposited 75% of the disputed tax, petitioner may be grated one final opportunity of explaining the discrepancies between Form GSTR-01 and GSTR-3B.
Facts- The petitioner is engaged in the business of Catering and Guest House accommodation services and is a registered dealer under the Goods and Services Tax Act. During the relevant period, the petitioner had filed its return and paid appropriate taxes. During the course of scrutiny of the petitioner’s return for the tax period 2018-19, it was found that there were discrepancies between Form GSTR-01 and GSTR-3B. Subsequently, a notice was issued in DRC-01 to the petitioner on 31.10.2023. However, the petitioner had neither filed its reply nor paid the tax amount. Hence, the impugned orders came to be passed.
Conclusion- Held that taking into account the peculiar facts of the case, wherein, the petitioner has already remitted more than 75% of the disputed taxes, this Court is of the view that the petitioner may be granted one final opportunity to put forth his objections, which was not objected to by the learned Additional Government Pleader for the respondent. It is further submitted that there is bank attachment and the same may be lifted, to which, the learned Additional Government Pleader appearing for the respondent does not have any serious objection.
