Bahadur Gajendra Kumar Jain Vs Deputy State Tax Officer – II (Madras High Court)
Madras High Court, in the case of Bahadur Gajendra Kumar Jain Vs Deputy State Tax Officer – II, has set aside an order denying Goods and Services Tax (GST) Input Tax Credit (ITC) to the petitioner, citing a lack of proper consideration for submitted replies. The court has, however, granted a conditional opportunity for a fresh hearing, requiring the petitioner to remit a portion of the disputed tax demand.
The petitioner challenged an order dated April 26, 2024, primarily contending that their responses to a show-cause notice were overlooked. The petitioner’s counsel stated that replies to three alleged defects were submitted on January 27, 2024, and the petitioner also appeared in person before the tax authority. It was further argued that insufficient time was provided to present all relevant materials.
Conversely, Mr. T.N.C. Kaushik, the Additional Government Pleader representing the respondent, argued that the impugned order indicated multiple opportunities were given to the petitioner. He highlighted that the petitioner was specifically asked to comply with the requirements of Circular No. 183/2022, which addresses discrepancies in Input Tax Credit between GSTR-3B and GSTR-2A returns. The tax proposal was confirmed, according to the respondent, due to this non-compliance.
