Case Law Details
Vadivel Pyro Works Vs State Tax Officer (ST) (FAC) (Madras High Court)
The Hon’ble Madras High Court in M/s. Vadivel Pyro Works v. The State Tax Officer [ W.P No. 11143 of 2023 dated July 26, 2023] set aside demand raised by the Revenue Department on the ground that rectification order under section 161 of the Central Goods and Services Tax Act (“the CGST Act”) was passed without giving opportunity of being heard to the assessee.
Facts:
M/s. Vadivel Pyro Works (“the Petitioner”) is the manufacturer cum trader of fireworks and was regularly filing GST returns, discharges appropriate taxes, avails the ITC in terms of Section 16 of the Tamil Nadu Goods and Services Tax Act (“the TNGST Act”).
Revenue Department (“Respondent”) conducted statutory audit which was duly replied by the Petitioner through counter affidavit. The copy of audit report was given to the Petitioner and directed to submit objections if any. The Petitioner submitted the objections on January 24, 2022 without any supporting records.
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