Tvl. J. S. Enterprises Vs Deputy State Tax Officer-I (Madras High Court)
Madras High Court directed to grant an opportunity of being heard on payment of 25% of disputed taxes in the case of fraudulent availment of input tax credit on the basis of bogus invoices.
Facts- The petitioner is engaged in the business of selling gloves and is registered under the GST Act. During the course of inspection it was found that the petitioner for the financial year 2019-20 had availed Input Tax Credit fraudulently on the basis of bogus invoices. An intimation in notice DRC 01A was issued on 13.03.2023 followed by a notice in DRC01 on 04.01.2024. Neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded under “view additional notices and orders” column of the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings.
Conclusion- In the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes.
