GST demand alleging suppression of sale based on power consumption not sustained: Madras HC

S. P. Mani and Mohan Diary (India) Pvt Ltd Vs Assistant Commissioner (ST) (FAC) (Inspection) (Madras High Court) Madras High Court held that allegation of suppression of sale based on consumption of power not sustained since EB units consumed are not directly linked with sales and reasons for difference in turnover duly explained. Facts- The petitioner has been issued with show cause notice dated 02.03.2024 notifying 10 defects, the petitioner, on receipt of the said show cause notice, filed replies dated 04.01.2024 and 13.02.2024 in the GST Portal, answering to each defects, based on which, t...