Total Environment Building Systems Pvt. Ltd. Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
Madras High Court held that order passed without considering documentary evidences furnished by the petitioner suffers from non-application of mind to material on record. Hence, order set aside with direction to department to re-examine issue.
Facts- The petitioner is engaged in the manufacture and supply of doors and windows (furnitures and parts thereof) and registered under the Goods and Services Tax Act, 2017. During the scrutiny of the records available in the GST portal, it was inter alia found that there were certain discrepancies between GSTR-2A and GSTR-3B.
A notice in GST DRC- 01A was issued on 23.03.2024, followed by a Show Cause Notice in GST DRC- 01 on 08.05.2024. In response, the petitioner had filed its detailed reply on 28.06.2024 along with supporting documents inter alia including documents raised in respect of supplies which forms the subject matter of the Show Cause Notice raised by its units / branches in other States. It was also indicated that taxes have been remitted in respect of supplies proposed in the Show Cause Notice as liable under the TNGST Act, in various other States.
Notably, petitioner filed the documents, however, the same was voluminous. It is submitted that the difference between GSTR-2A and GSTR-3B was explained with the support of invoices and other relevant documents. However, the impugned order has been passed on the premise that the petitioner has failed to file relevant documentary evidence.
