Case Law Details
Arupadai Infrastructure Vs Deputy State Tax Officer – 2 (ST) (Madras High Court)
The case of Arupadai Infrastructure Vs Deputy State Tax Officer – 2 (ST) (Madras High Court) revolves around a challenge to an assessment order dated 17.11.2023, primarily on the grounds that the petitioner was not given a reasonable opportunity to contest the tax demand on its merits. The petitioner asserts that they were unaware of the proceedings leading to the impugned order until after its issuance and subsequent rejection of a rectification petition.
The assessment order in question addresses two issues: a discrepancy between the petitioner’s GSTR 3B returns and the GSTR 1 statement, and a mismatch in Reverse Charge Mechanism (RCM) liability. Regarding the first issue, the petitioner claims to have remitted the tax dues through DRC 03 dated 30.11.2023. As for the second issue, the petitioner argues that the mismatch in RCM liability was due to an inadvertent error made while filing GSTR 3B returns.
The petitioner’s counsel points out that the tax demand was partially recovered from the petitioner’s electronic credit ledger and partially from their bank account. The petitioner seeks another opportunity to contest the RCM liability mismatch issue.
The learned Government Advocate representing the respondent accepts notice and states that the impugned order followed an intimation, a show cause notice, and personal hearing notices.
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