W.P. Nos. 9729, 9731, 9732, 9735 & 9737 of 2024 and W.M.P. Nos. 10762-10764, 10766, 10768, 10769, 10771 & 10773-10775 of 2024

TVL. VELA STEELS v. STATE TAX OFFICER (STATE TAX), COIMBATORE

High Courts

Date Issued: 15 April 2024
Source: 2024 (86) G.S.T.L. 137 (Mad.)
Views: 9

Summary

Assessment - Scrutiny of returns - Mismatch between Form GSTR-3B and Form GSTR-2A - Violation of natural justice - Petitioner-assessee asserted that all notices and orders were uploaded on ‘view additional notices and orders’ tab of GST portal and that, therefore, assessee was unaware of such proceedings - Assessee was ready and willing to remit 10% of disputed tax demand as a condition for remand - HELD : On perusal of orders, it was evident that tax demand pertained entirely to discrepancy between assessee’s GSTR-3B returns and auto populated GSTR-2A - Since assessee was in a position to produce necessary documents, albeit by putting petitioner on terms, it was just and necessary to provide another opportunity to assessee - Therefore, said orders were to be set aside subject to condition that assessee remitted 10% of disputed tax demand in respect of each assessment period as agreed - Section 61 of Central Goods and Services Tax Act, 2017 - Section 61 of Tamil Nadu Goods and Services Tax Act, 2017. [paras 5 and 6] Petition disposed of in favour of assessee DEPARTMENTAL CLARIFICATION CITED C.B.I. & C. Circular No. 183/15/2022-GST, dated…