Case Law Details
Hajabandenawas Vs State Tax Officer (Madras High Court)
The Madras High Court recently delivered a significant judgment in the case of Hajabandenawas vs. State Tax Officer, where it allowed the petitioner, Hajabandenawas, a second chance to submit documents addressing discrepancies between GSTR-1 and GSTR-3B returns. This decision, dated October 12, 2023, highlights the court’s approach towards ensuring fair treatment and due process in tax compliance matters under the CGST/TNGST Act.
Background of the Case: The writ petition was filed by Hajabandenawas challenging the order dated October 12, 2023, issued by the State Tax Officer. The petitioner was initially served a Form GST ASMT-10 notice on August 16, 2023, followed by a Form GST DRC-01 notice on September 22, 2023, which scheduled a personal hearing on October 10, 2023. The core issue was a mismatch between the GSTR-1 and GSTR-3B returns filed by the petitioner.
Petitioner’s Argument: Hajabandenawas argued that they had submitted all necessary details to the tax authorities, but these were not considered. The petitioner’s counsel contended that the order was issued without providing an adequate opportunity for a personal hearing. The petitioner sought to demonstrate the discrepancies with documentary evidence, which was not possible under the original proceedings.
Respondent’s Argument: The Additional Government Pleader (Tax) representing the State Tax Officer claimed that no response was received from the petitioner following the notice. The respondent suggested that the petitioner should approach the appropriate authority with all relevant documents for a fresh review.
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