B K T Spin Dish Private Limited Vs State Tax Officer (Madras High Court)
The case of B K T Spin Dish Private Limited vs State Tax Officer revolves around a challenge to an original tax order dated September 27, 2023, on the grounds of denial of a reasonable opportunity to contest the tax demand on its merits. The petitioner alleges that they were unaware of the proceedings leading to the impugned order until March 2024, when they received information about the attachment of their bank account. This lack of awareness stemmed from the authorities uploading notices and orders exclusively on the GST portal without any direct communication to the petitioner.
Petitioner’s Claims:
The petitioner contends that Input Tax Credit (ITC) was erroneously reversed in the impugned order based solely on the supplier’s non-existent recording, despite the petitioner possessing invoices, proof of payments, and other supporting documents. They argue that given the opportunity, they can demonstrate to the tax authorities that they rightfully claimed eligible ITC. The petitioner is willing to remit 10% of the disputed tax demand as a condition for the case to be reconsidered.
Respondent’s Position:
Mr. C. Harsha Raj, the learned Additional Government Pleader representing the respondents, acknowledges the notice in Form ASMT 10, the show cause notice, and claims that personal hearing opportunities were provided before the issuance of the impugned order.
