Case Law Details
Ojus Power & Technologies (P.) Ltd Vs Assistant Commissioner (ST) (Madras High court)
Madras High Court sets aside Impugned Summary Order in Ojus Power & Technologies case. Details on missing order and re-adjudication. Legal insights.
The Madras High Court, in the matter of Ojus Power & Technologies (P.) Ltd vs Assistant Commissioner (ST) [W.P. Nos. 31986 of 2022 dated November 22, 2023], addressed the pivotal issue of a missing detailed order in the proceedings initiated by the Revenue Department. Madras High Court set aside the Impugned Summary Order as no detailed order was uploaded on the portal and remitted back the matter for re-adjudication. This article delves into the facts of the case, the court’s observations, and the implications of the ruling.
Facts:
Ojus Power & Technologies (P.) Ltd (“the Petitioner”) is engaged in the manufacturing of generating sets that produce electricity. Revenue Department (“the Respondent”) conducted audit at the business premises of the Petitioner wherein certain discrepancies were found. The Respondent issued the GST Form DRC-01A for Financial Year 2017-18, 2018-19, and 2019-20 (“FY”) under Section 73(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for intimation of tax payable. The Respondent pursuant to Reply filed, issued a Summary Show Cause Notice dated August 23, 2022, (“the SCN”). Thereafter, the Summary Order was issued dated September 27, 2022 (“the Impugned Order”) was issued against the Petitioner.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
