Case Law Details
MakeMyTrip (India) Private Limited Vs State Tax Officer (Madras High Court)
Introduction: The Madras High Court recently delivered a significant judgment in the case of MakeMyTrip (India) Private Limited vs State Tax Officer. The court addressed a crucial issue pertaining to the entitlement of an intermediary to exemption from GST payment for services related to hotel accommodation when the tariff is below Rs.1,000/-. This article provides a detailed analysis of the court’s decision, emphasizing the importance of considering the petitioner’s response to the show cause notice.
Detailed Analysis: The core contention in the Writ Petitions revolved around the impugned orders issued in July 2023, challenging the denial of GST exemption by the respondent. The common ground of challenge was the alleged non-consideration of the petitioner’s reply issued in June 2023 to the show cause notice in Form DRC-01.
Government Advocate Mr. V. Prashanth Kiran, representing the respondent, acknowledged notice during the admission listing. However, upon further instructions, he clarified that while the reply to the intimation in Form DRC-01A was considered, the reply dated 01.06.2023 to the show cause notice in Form DRC-01 was overlooked.
The Madras High Court, recognizing the prejudice caused by the non-consideration of this crucial reply, set aside the impugned orders without delving into the merits of the matter. The court emphasized that such oversight denies the petitioner a reasonable opportunity to present its case.
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