Case Law Details
Vinayagamoorthy Tyres Vs Deputy State Tax Officer (Madras High Court)
In the legal case of Vinayagamoorthy Tyres Vs Deputy State Tax Officer, the Madras High Court delivered a substantial and impactful judgment that carries significant implications for tax matters. This article provides a detailed analysis of the case, including its background, key arguments, and the court’s decision.
Background of the Case: The case revolves around a writ petition filed by Vinayagamoorthy Tyres, a registered partnership firm. The petition challenges the validity of the “Summary of the order” issued on April 4, 2022, with reference No. ZD3304220011481. This summary of the order pertains to proceedings initiated under the Central Goods and Services Tax Act, 2017 (C-G&ST Act). The petitioner, having operated under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act), faced allegations of discrepancies between GSTR 1 & 3B and GSTR 3B & 2A.
Key Points of the Case: The heart of the matter lies in whether the petitioner was afforded the opportunity for a personal hearing, as mandated by Section 73(4) of the C-G&ST Act. The uncertainty surrounding this issue arises from the incomplete upload of documents—only the “summary of order” was made available, not the full adjudication order.
Furthermore, the petitioner had not exercised their statutory remedy by filing an appeal under Section 107 of the C-G&ST Act within the prescribed or condonable period.
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