Case Law Details
Tvl. Gayatri Granites Vs Assistant Commissioner (ST) (Madras High Court)
In the case of Tvl. Gayatri Granites Vs Assistant Commissioner (ST) before the Madras High Court, the petitioner challenged an order dated 16.08.2023, along with the consequential demand notice dated 17.08.2023, citing a breach of the principles of natural justice.
The petitioner, engaged in the business of supplying granite, sandstone, and related products, received a notice in Form ASMT 10 on 17.02.2023 after the examination of their returns. Subsequently, an intimation was sent on 25.03.2023, followed by a show cause notice on 20.06.2023. The impugned order was issued on 16.08.2023. The petitioner contended that they were unaware of these proceedings as the notices and orders were uploaded on the GST portal’s “View additional notices and order” tab but were not communicated through any other means.
The petitioner’s counsel argued that the confirmed tax proposal was based on a discrepancy between the petitioner’s GSTR 3B returns and the auto-populated GSTR 2A. They asserted that given an opportunity, they could explain this discrepancy and were willing to remit 10% of the disputed tax demand as a condition for remand.
The government advocate representing the respondent pointed out that the petitioner had been provided with sufficient opportunities, including a notice in Form ASMT 10, an intimation, and a show cause notice. Additionally, a personal hearing was offered on 30.06.2023.
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