W.P. No. 10753 of 2024 and W.M.P. Nos. 11837 & 11838 of 2024

BHANDARI STEELS LTD. v. ASSISTANT COMMISSIONER (ST), CHENNAI

Date Issued: 25 April 2024
Source: 2024 (85) G.S.T.L. 386 (Mad.)
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Summary

Demand - Tax or ITC not involving fraud, etc. - Turnover mismatch in returns - Rectification of order - Assessee had filed application for rectification of order-in-original - HELD : From perusal of impugned order and rectification application, it appeared that assessee had enclosed relevant documents in an endeavour to reconcile differences - Thus it would be just and proper that rectification application be considered expeditiously - Section 73 of Central Goods and Services Tax Act, 2017 - Section 73 of Tamil Nadu Goods and Services Tax Act, 2017. [paras 4 and 5] Petition disposed of in favour of assessee