Arul Rubbers Pvt Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
In the case of Arul Rubbers Pvt Ltd. vs Assistant Commissioner (ST) at the Madras High Court, the petitioner challenged an order dated 27th April 2024 primarily on the grounds that the documents they submitted were not properly considered. The issue arose from a draft proposal received by the petitioner on 21st December 2023 following an audit, to which they responded on 28th December 2023. Subsequently, a show cause notice was issued on 29th December 2023, and the petitioner replied to it on 29th March 2024. The impugned order was issued thereafter.
The petitioner’s counsel argued that the issues raised in both the draft proposal and the show cause notice related to two main points. Firstly, it concerned an inadvertent error in reporting their turnover in the GSTR 3B return for July 2018-19, where Rs. 107,59,17,561/- was reported instead of Rs. 1,07,59,175/-. They corrected this error in their GSTR 1 return and reconciliation statement (Form GSTR 9C) for the year. Despite submitting these documents, the tax proposal was upheld on grounds that the petitioner did not provide a sales list, outward supply invoices, or the reconciliation statement, even though these documents were not initially requested.
