W.P. No. 10131 of 2024 and W.M.P. Nos. 11175 & 11176 of 2024

BAJRANG CLOTHING v. STATE TAX OFFICER (FAC), CHENNAI

Date Issued: 16 April 2024
Source: 2024 (85) G.S.T.L. 156 (Mad.)
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Summary

Assessment - Scrutiny of returns - Violation of natural justice - Period 2017-18 - A detailed notice was issued citing certain defects in books of account - Reply was submitted - Subsequently, assessment order was passed - Assessee challenged said order contending that it could respond to each of defects if provided an opportunity - HELD : An audit of assessee’s books of account was conducted and an audit report was issued - An intimation and show cause notice preceded impugned order - Tax proposal was confirmed because assessee did not annex supporting documents - However, interest of justice demands that petitioner be provided an opportunity though he might be put on terms - Thus, matter was to be remanded on condition that assessee should remit 10% of disputed tax demand - Section 62 of Central Goods and Services Tax Act, 2017 - Section 62 of Tamil Nadu Goods and Services Tax Act, 2017 - Article 226 of Constitution of India. [paras 5 and 6] Matter remanded in favour of assessee