Case Law Details
Vaduvambikai Enterprises Vs State Tax Officer (Madras High Court)
In a significant ruling, the Madras High Court addressed the procedural lapses in the case of Vaduvambikai Enterprises versus the State Tax Officer. The court emphasized the importance of offering a personal hearing under Section 75(4) of the GST Act before issuing an adverse order.
The case centers around an order issued on December 30, 2023, which Vaduvambikai Enterprises challenged on the grounds of not being granted a personal hearing. Vaduvambikai Enterprises, a partnership firm initially represented by Mr. T. Logeswaran, argued that the order violated their right to a fair hearing under Section 75(4) of the GST Act.
Background of the Case
Vaduvambikai Enterprises is a registered entity under the Tamil Nadu Value Added Tax Act, 2006, engaged in works contracts where tax is deducted at source. The firm claimed entitlement to transition the deducted TDS into the GST regime as input tax credit (ITC). The dispute arose over a tax proposal amounting to Rs. 6,65,396, which the petitioner argued could be justified if given a chance to present their case.
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