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GST Assessment order was set aside for lack of application of mind to assessee’s submission
Case Law Details
- Case Name
- Lakshmi Road And Infra Vs Deputy State Tax Officer-2 (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Lakshmi Road And Infra Vs Deputy State Tax Officer-2 (Madras High Court)
Conclusion: An assessment order demanding reversal of ITC was passed with a complete lack of application of mind and failure to consider the taxpayer’s detailed submissions, therefore, the impugned order was set aside and remanded back to authorities for fresh consideration.
Held: Assessee challenged an assessment order in which GST department had demanded reversal of input tax credit (ITC) amounting to ₹12,13,375. The dispute was based on discrepancies between GSTR-1 and GSTR-9 filings, as well as claims of excess IT...
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