Case Law Details
Geetha Pharma Vs Assistant Commissioner (ST) (Madras High Court)
In a significant ruling, the Madras High Court has set aside a GST order due to issues related to supplier declarations and tax rate discrepancies. The case, Geetha Pharma Vs Assistant Commissioner (ST), highlights critical procedural and documentation considerations in GST assessments.
Background of the Case
The case revolves around an order dated December 30, 2023, challenged by Geetha Pharma concerning two specific tax proposals. The assessment period in question is 2017-18, with proceedings initiated via a show cause notice on September 23, 2023. The petitioner, Geetha Pharma, responded to the notice on December 25, 2023, leading to the issuance of the impugned order on December 30, 2023.
Defect No. 1: Supplier Declarations
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