Tvl. Senthil Hardwares Vs State Tax Officer (Madras High Court)
The Hon’ble Madras High Court in the case Tvl. Senthil Hardwares v. State Tax Officer, Pattukottai [W.P. (MD) No. 17626/2024 dated July 30, 2024] the order where a Show Cause Notice (“SCN”) was issued to the Assessee vide FORM DRC-01 and reply filed by the Assessee was accepted by the Department, but certain part of demand was confirmed vide the Order in respect of defect, which was not part of notice.
Facts:
M/s Tvl. Senthil Hardwares (“the Petitioner”) was issued a notice in FORM DRC 01 on the GST Portal on April 19, 2022, followed by a reminder for a personal hearing dated February 13, 2024 and that the personal hearing was held on April 27, 2024.
The Petitioner that on the said date, filed a detailed reply, which has also been accepted by the State Tax Officer (“the Respondent”). However, Order dated April 27, 2024 (“the Impugned Order”) served by the Respondent demanded INR 16,36,068/-.
The amount under a defect that was not part of the Impugned Notice issued to the Petitioner dated April 27, 2024, and hence the Petitioner was not made part of the reply dated April 27, 2024.
