W.P. Nos. 10610, 10614 & 10617 of 2024 and W.M.P. Nos. 11682, 11684, 11688, 11690 & 11691 of 2024

TVL. E. CLOUDS v. ASSISTANT COMMISSIONER (ST), COIMBATORE

Date Issued: 23 April 2024
Source: 2024 (85) G.S.T.L. 400 (Mad.)
Views: 11

Summary

Demand - Tax or ITC not involving fraud, etc. - Registration cancellation, effect of - Violation of natural justice - Due to lack of business, assessee opted for cancellation of registration and same came into effect from 31-3-2023 - Assessee was unaware of initiation of proceedings until assessee received impugned recovery notice - HELD : On perusal of order confirming tax proposal, it was evident that such order pertained to discrepancies between assessee’s Form GSTR-3B return and auto-populated Form GSTR-2A - Especially in view of cancellation of assessee’s GST registration, assessee had little reason to monitor GST portal on an ongoing basis - Matter was to be remanded for re-consideration - Section 73 of Central Goods and Services Tax Act, 2017 - Section 73 of Tamil Nadu Goods and Services Tax Act, 2017. [paras 5 to 7] Matter remanded in favour of assessee