Zakir Steel Vs Joint Commissioner (Insitu) (Madras High Court)
Madras HC Remands GST Demand Because Proper Verification of Transitional Credit and Stock Records Was Not Conducted; High Court Orders Fresh GST Adjudication Because Stock Verification Exercise Was Incomplete; Transitional ITC Dispute Remanded Because Demand Was Confirmed Without Adequate Examination of Evidence; GST Demand Quashed for Reconsideration Because Proper Forensic Examination of Returns Was Not Undertaken.
The writ petition was filed challenging Order-in-Original No. 4/2023 (GST-DC) dated 27.03.2023, by which the proposal contained in Show Cause Notice No. 1/2021 dated 17.12.2021 was confirmed due to the absence of a proper reply from the petitioner. The petitioner sought quashing of the summary order issued in Form GST DRC-07 dated 15.07.2024, contending that the detailed order had been uploaded only on that date and that the petitioner was unaware of it earlier.
The petitioner argued that only a letter in O.C. No. 141/2021 dated 17.12.2021 had been issued and that no show cause notice was served, despite the impugned order recording that Show Cause Notice No. 1/2021 had been issued on the same date. The petitioner further submitted that replies had already been furnished on 09.09.2020, 24.08.2021, 10.12.2021, and 21.12.2021, but these replies were not considered while passing the impugned order.
