Nilgiri Dairy Farm P. Limited Vs Assessment Commissioner (ST) (Madras High Court)
Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the disputed taxes under GST. Accordingly, order set aside and matter remanded back.
Facts- The petitioner 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. However, pursuant to an authorization of joint commissioner in terms of Section 65 of the Act, the petitioner’s place of business was audited. During the course of audit, various discrepancies were noticed.
A notice in DRC 01A was issued to the petitioner. In response to the same, the petitioner filed its reply on 07.03.2024. Thereafter, a show cause notices in DRC 01 was issued to the petitioner on 30.05.2024 and 29.05.2024, followed by personal hearing on 10.08.2024 and 08.08.2024. The impugned order came to be passed dropping some the defects and confirming some defects.
Conclusion- Held that the petitioner shall deposit 10% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent, within a period of four weeks from the date of receipt of a copy of this order. If any amount has been recovered or paid out of the disputed taxes, including by way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 10% of disputed taxes directed to be paid. The assessing authority shall then intimate the balance amount out of 10 % of disputed taxes to be paid, if any, within a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a period of three weeks from such intimation.
