Nanguneri Radhapuram Taluks Agricultural Co-Op Marketing Society Ltd. Vs Assistant Commissioner of Central GST and Central Excise (Madras High Court)
The Madras High Court, in the case of Nanguneri Radhapuram Taluks Agricultural Co-Op Marketing Society Ltd. Vs Assistant Commissioner of Central GST and Central Excise, granted a cooperative society an extension to file a statutory appeal after it had paid the full disputed tax amount. The petitioner was challenging an Order-in-Original that confirmed a tax demand of approximately Rs. 1.87 crore for the period from 2017-18 to January 2024. The order also appropriated a previously paid amount of about Rs. 72.84 lakh, levied interest, and imposed a penalty equal to the confirmed tax amount.
The petitioner had initially argued that there was a violation of natural justice, claiming they did not participate in the proceedings. However, the court found this contention to be incorrect, as a review of the impugned order revealed that the petitioner had, in fact, submitted a written representation and attended a personal hearing. During the hearing, the society had admitted to being a cooperative society engaged in trading ration supplies and explained that due to a lack of knowledge and the nature of their transactions with the Tamil Nadu Civil Supplies Corporation, they had failed to correctly raise tax invoices and claim input tax credit (ITC). They also requested time to pay the balance tax.
