Case Law Details
Case Name : Sree Manoj International Vs Deputy State Tax Officer (Madras High Court)
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Courts :
All High Courts Madras High Court
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Sree Manoj International Vs Deputy State Tax Officer (Madras High Court)
Madras High Court set aside the original GST order dated March 1, 2024, against Manoj International, citing a breach of natural justice principles. The petitioner claimed unawareness of the proceedings as the notices and orders were uploaded only on the GST portal without any alternative communication. The case revolved around a tax discrepancy between the petitioner’s GSTR-3B returns and the auto-populated GSTR-2A, specifically regarding the IGST paid on imports. The petitioner argued that the IGST componen
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