Matter Remanded as Assessee Wasn’t Given Adequate Opportunity to Present His Case Before Passing Order
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 5 November, 2024
Latest from Taxmann
Case Details: Tvl.MKPO Metal Fabricators (P.) Ltd. v. Assistant Commissioner (ST) - [2024] 167 taxmann.com 717 (Madras)
Judiciary and Counsel Details
- N.Anand Venkatesh, J.
- S. Durairaj, for the Petitioner.
- Harsha Raj, AGP for the Respondent.
Facts of the Case
In the instant case, the petitioner was engaged in the manufacturing business and the department initiated proceedings u/s 74 of the CGST Act on the ground that the petitioner filed the returns belatedly under GSTR-3B. Accordingly, final orders were passed by directing the petitioner to pay interest for the belated period to the tune of Rs.6,24,779. Hence, the petitioner was before the High Court and urged that they did not participate in the adjudication proceedings because all the notices were only uploaded in the GST portal. The petitioner came to know the order passed by the respondent only during August 2024 when they started receiving notices for recovery.
High Court Held
The High Court observed that in the instant case, it is seen that notice was issued by the department but the petitioner did not receive the same. On going through the impugned order, it is seen that a total liability of Rs.6,24,779/- towards interest has been imposed against the petitioner for filing the returns belatedly. The petitioner has come up with a clear case that without affording sufficient opportunity, the impugned order came to be passed.
Thus, the High Court held that the petitioner should be provided with a fresh opportunity to present their case. Therefore, the impugned order was set aside and the matter was remanded for reconsideration after giving an opportunity of personal hearing to the assessee. The High Court directed the petitioner to pay 10% of the total demand within a period of four weeks.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
