Matter to Be Remanded Since One Order Confirming Demand and One Dropping Demand by Two Different Authorities Were Passed | HC

Case Details: M/s. Asir Automobiles (P.) Ltd. v. The Assistant Commissioner (ST), Tuticor - [2024] 165 taxmann.com 398 (Madras)

Judiciary and Counsel Details

• C. Saravanan, J.
• S. Karunakar for the Petitioner.
• R. Suresh Kumar Addl. Govt. Pleader for the Respondent.

Facts of the Case

The petitioner was engaged in the business of trading of automobiles and filed writ petition to challenge the assessment orders. It was submitted that one of the supplier had issued a credit note and credit was reversed but without considering the same, one order confirming the demand was passed and another order dropping the demand by a different authority was passed.

High Court Held

The Honorable High Court noted that the petitioner had reversed the credit for which the supplier had issued a credit note. Also, the petitioner had never availed input tax credit on ineligible inputs as blocked credits. Moreover, there were two orders, one confirming the demand and one dropping the demand by two different authorities. Therefore, the Court held that the impugned orders were to be set aside and matter was to be remitted to pass a fresh order.