Lekshmi Marketing Vs State Tax Officer (Madras High Court)
In Lekshmi Marketing Vs State Tax Officer, the Madras High Court has directed the petitioner to pursue an appeal with the Appellate Deputy Commissioner (GST) due to an error in filing Form GST DRC 3B for the assessment year 2017-18. The petitioner had mistakenly entered the Input Credit in the wrong section, resulting in a denial of credit totaling Rs.15,386.37 for both Central and State Tax. Although the petitioner had responded to the show cause notice preceding the order, the court focused on the procedural aspect rather than the correctness of the decision. The court allowed the petitioner 30 days to file the statutory appeal with the Appellate Deputy Commissioner (GST), who must then adjudicate the appeal within three months. The decision provides the petitioner an opportunity to correct the mistake and have the case reviewed on its merits, with consideration of related assessments for the following year.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.
2. The petitioner has challenged the impugned order passed by the respondent on 23.12.2023 bearing reference No. GSTIN 33BAQPR9712P1ZS for the assessment year 2017-18. The petitioner has filed this Writ Petition on 11.06.2024.
