Case Law Details
Samadhu Medicals Vs Deputy State Tax Officer (Madras High Court)
Introduction: In a recent legal battle, Samadhu Medicals challenged the Deputy State Tax Officer’s proceedings dated 12.04.2023, relating to the assessment year 2019-2020. The dispute revolves around the mismatch between GSTR-3B return and GSTR-2A statement, leading to a consequential order under Section 73 of the TNGST/CGST Act, 2017.
Detailed Analysis:
1. Initiation of Proceedings: The petitioner, represented by Mr. P. Rajkumar, argued that the proceedings were initiated due to input mismatch, and all communications were directed to the mobile number of the deceased Mr. T. Paneerselvam. Emails sent to the petitioner’s ID, held by the late Mr. Sivakumar, went unnoticed, leading to the petitioner’s lack of awareness until their bank account was attached.
2. Legal Standpoint: Mrs. K. Vasanthamala, the learned Government Advocate (Tax), countered that communication was properly sent to the provided contacts. The petitioner’s argument of personnel demise was met with the assertion that the petitioner should have taken steps to engage another accountant after the deaths of Mr. Paneerselvam and Mr. Sivakumar.
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