Case Law Details
Tvl. Sharmi Traders Vs Assistant Commissioner (Madras High Court)
ntroduction: The Madras High Court’s recent decision in Tvl. Sharmi Traders vs. Assistant Commissioner highlights the court’s intervention, quashing an order passed without due consideration of the petitioner’s response. The case involves alleged contravention of Section 16(2)(b) of the Tamil Nadu Goods and Services Tax Act, 2017.
Detailed Analysis:
1. Background: Sharmi Traders, engaged in the business of dealing in copper waste and scrap, faced allegations of violating tax regulations. The court documents reveal that the petitioner responded to notices, citing that Input Tax Credit (ITC) was rightfully availed. The petitioner submitted relevant ledger accounts, tax invoices, and E-way bills as evidence.
2. Impugned Order: Despite the petitioner’s submissions, the impugned order rejected the explanation provided. The court observed that the documents presented were not considered by the Assessing Officer. The rejection was based on the absence of valid supportive documents for the physical movement of goods.
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