W.P. No. 10856 of 2024 and W.M.P. Nos. 11963 & 11964 of 2024

C. RAMAMOORTHY CONTRACT & LORRY SERVICE v. STATE TAX OFFICER, ARAKKONAM

Date Issued: 25 April 2024
Source: 2024 (85) G.S.T.L. 387 (Mad.)
Views: 11

Summary

Demand - Show cause notice - Violation of natural justice - Period 2018-19 - Show cause notice was issued to assessee in Form ASMT-10 - Thereafter impugned order was passed raising demand on assessee - Assessee submitted that he was not aware of proceedings as notices and orders were uploaded on GST portal, but not communicated to assessee through any other mode - Assessee asserted that services provided by him fell within reverse charge mechanism and produced communication from recipient of services confirming that GST was paid in respect of services received in 2018-19 - Assessee was also willing to remit 10% of disputed tax demand as a condition of remand - HELD : Interest of justice warranted that an opportunity be provided to assessee by putting assessee on terms - Matter was to be remanded - Section 75 read with Section 61 of Central Goods and Services Tax Act, 2017 - Section 75 read with Section 61 of Tamil Nadu Goods and Services Tax Act, 2017. [paras 5 and 6] Matter remanded in favour of assessee