Madras HC Set Aside Assessment Order as GST SCN Uploaded Under Wrong Tab

Rajesh Manohar Pujara Vs Assistant Commissioner (ST) (Madras High Court) In the case of Rajesh Manohar Pujara Vs. Assistant Commissioner (ST) (Madras High Court), the petitioner, who operates a retail business of Industrial Hardware and is registered under GST, challenged the assessment order passed by the Assistant Commissioner for the year 2017-18. The dispute arose after the petitioner claimed ineligible Input Tax Credit under GSTR TRAN-I. The petitioner was issued a show-cause notice (DRC 01A) on 9th September 2023, followed by another notice in Form DRC-01 on 19th September 2023. However,...