Case Law Details
S M J Marble & Granite Vs Assistant Commissioner (ST) (Madras High Court)
The case of S M J Marble & Granite Vs Assistant Commissioner (ST) at the Madras High Court revolves around alleged breaches of natural justice in a tax dispute. An order dated 28.12.2023 is contested, citing failure to inform proceedings by the GST auditor. This article examines the intricacies of the case and the court’s decision.
The petitioner, a dealer of marbles and granites, was subjected to an audit resulting in the issuance of a show cause notice. Central to the petitioner’s argument is the claim that their appointed GST auditor failed to inform them about the initiation of proceedings. Consequently, they didn’t respond to the notice, leading to the issuance of the impugned order.
Learned counsel for the petitioner highlights the absence of a hearing before the order issuance, emphasizing the breach of natural justice. As a resolution, the petitioner proposes remitting 10% of the disputed tax demand.
The government pleader, on behalf of the respondent, counters, stating multiple opportunities were provided for the petitioner to respond to the audit observations and the notice.
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