Amici Design Private Limited Vs State Tax Officer (Madras High Court)
In the case of Amici Design Private Limited vs. State Tax Officer before the Madras High Court, the petitioner, Amici Design Private Limited, contested an order dated July 19, 2023. The primary grievances were that payments made by the petitioner towards tax and interest were not considered, and a reasonable opportunity for representation was not provided.
Background of the Case
Amici Design Private Limited filed their returns, following which they received a notice in Form ASMT 10 from the tax authorities on March 11, 2023. In response, on April 26, 2023, the petitioner agreed to reverse Input Tax Credit (ITC) of Rs.66,920/- each towards Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST). Subsequently, on May 22, 2023, a show cause notice was issued to the petitioner, to which the petitioner did not respond.
Arguments and Proceedings
The petitioner’s counsel presented the reply to the ASMT 10 notice and the payment receipt for the tax and interest. Additionally, it was highlighted that the Form GST DRC-03, acknowledging the payment, was uploaded on July 19, 2023, the same day the impugned order was passed. The Government Advocate, Mrs. K. Vasanthamala, acknowledged the delay in uploading Form GST DRC-03 but argued that the petitioner had not fully discharged their tax liability.
