Tvl. Bullmenn Motors Vs Deputy Commissioner (CT) (Madras High Court)
Madras High Court has intervened in a Goods and Services Tax (GST) appeal matter involving Tvl. Bullmenn Motors, a partnership firm engaged in motor-cycles and scooters sales and service. The court, in a recent order, directed the Deputy Commissioner (CT) to re-admit and dispose of the firm’s appeal on merits, condoning a 70-day delay in its submission. The decision came after the petitioner cited the managing partner’s medical treatment as the reason for the delay.
The case emerged from discrepancies identified in the GST returns filed by Tvl. Bullmenn Motors for the assessment year 2019-20. Officials of the Commercial Tax Department found several inconsistencies during the scrutiny of the firm’s returns. These included:
- A mismatch of ₹2,67,43,599 in taxable outward supply, based on a comparison between Form GSTR-3B and Form GSTR-1.
- An input tax credit (ITC) mismatch of ₹48,68,722, identified upon verification of inward supply between Form GSTR-3B and Form GSTR-2A.
- Discrepancies in the generation of e-way bills.
- A delay in filing Form GSTR-3B returns.
Following the identification of these discrepancies, the 2nd respondent, the assessing authority, issued a notice in Form GST DRC – 01A on May 26, 2022, to Tvl. Bullmenn Motors. The firm responded with a detailed reply on July 10, 2022. However, the petitioner contended that this reply was not adequately considered, leading the 2nd respondent to issue a Show Cause Notice in Form GST DRC – 01 on May 26, 2024. This notice proposed the demand of tax and interest under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act). Tvl. Bullmenn Motors subsequently filed its response to this show cause notice as well.
