This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Dept Must Verify Returns Before Action Under Section 73: Madras HC
Case Law Details
- Case Name
- A K M Balu Vs Assistant Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
A K M Balu Vs Assistant Commissioner (ST) (Madras High Court)
In A K M Balu Vs Assistant Commissioner (ST), the petitioner challenged the GST assessment order for the year 2019-2020, issued by the respondent on 30.05.2024. The petitioner contended that the discrepancies in GSTR-9 returns, cited in the Show Cause Notice (Form DRC-01A) dated 16.05.2024, were addressed in his detailed reply. He argued that the proceedings under Section 73 of the Tamil Nadu Goods and Services Tax Act (TNGST Act), 2017, were initiated without prior verification under Section 61 of the Act. Despite the petitioner’...
Author Info
