W.P. No. 10581 of 2024 and W.M.P. Nos. 11613 & 11614 of 2024

TVL. SRI BHAVANI AUTOMOBILES v. STATE TAX OFFICER (ST), THIRUKAZHUKUNDRAM

Date Issued: 22 April 2024
Source: 2024 (85) G.S.T.L. 410 (Mad.)
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Summary

Demand - Tax or ITC involving fraud, etc. - Mismatch between Form GSTR-3B and Form GSTR-1 - Violation of natural justice - Period 2017-18 - Case of assessee was that impugned order was issued within six months from date of issuance of show cause notice in violation of Section 74(2) of CGST Act, 2017 and further that he was unaware of show cause notice and impugned order because same was not communicated through any other mode other than being uploaded on portal - Assessee also submitted that assessee had paid additional tax and was willing to remit 10% of disputed tax demand as condition for remand - HELD : Since impugned order was issued without assessee being heard, in interest of justice matter was to be remanded for reconsideration - Section 74 of Central Goods and Services Tax Act, 2017 - Section 74 of Tamil Nadu Goods and Services Tax Act, 2017. [paras 4 and 5] Matter remanded in favour of assessee