SRT Fuels Vs Deputy State Tax Officer (Madras High Court)
In a recent ruling Hon’ble Madras HC disposed off a writ petition challenging the impugned order dated 27.04.2024 by which tax of Rs. 10,22,809/- was demanded.
During the scrutiny of GST monthly returns for AY 2018-19, it was found that there existed a difference between the ITC available as per GSTR-2A and ITC availed as per GSTR-3B to the tune of Rs.10,22,809/- of IGST.
Petitioner submitted it was unaware of any proceedings initiated by the department in this regard as neither show cause notices nor the impugned order of assessment has been served on the petitioner infect it had been uploaded under the field “Additional Notices and Orders” tab on the GST Portal. Hence, a request was made to quash the impugned order and request was made to provide an opportunity to explain the alleged discrepancies. Petitioner is ready and willing to pay 25% of the disputed tax and so that they may be granted one final opportunity before the adjudicating authority. Petitioner relied upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this Court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes.
