Case Law Details
Case Name : Tvl Suresh Sethu Vs Assistant Commissioner (Madras High Court)
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All High Courts Madras High Court
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Tvl Suresh Sethu Vs Assistant Commissioner (Madras High Court)
Madras High Court held that notice and order thereof issued for A.Y. 2021-22 instead of 2018-19 in form DRC-01 is liable to be quashed. Accordingly, matter remanded back for passing fresh order on merits.
Facts- Vide the present petition, the petitioner submits they had voluntarily surrendered the registration and the registration was cancelled on 04.10.2021. On the date of cancellation of the registration, the petitioner had stock of goods on which petitioner had availed input tax credit and the
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Author Bio
Taxpayers get only pyrrhic victories in High Courts. High Courts do not quash irregular SCNs but give undue benefit to revenue by remand. How much the taxpayer spent for a GST demand of Rs 1 lakh ?