HC Remanded Matter as Demand Raised Without Proper Hearing Due to Assessee’s Consultant Who Was Unwell

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 8 November, 2024

Recent Posts

Blog, News, Insolvency and Bankruptcy Code

IBBI Proposes Changes in Liquidation Regulations to Ensure Transparency in Compromise or Arrangement Schemes

Blog, News, Insolvency and Bankruptcy Code

IBBI Proposes to Strengthen the Regulatory Framework Governing Monitoring Committees Under IBC

Latest from Taxmann

Input Tax Mismatch Appeal

Case Details: ARS Irons v. Assistant Commissioner (ST) (FAC) - [2024] 167 taxmann.com 633 (Madras)

Judiciary and Counsel Details

  • N. Anand Venkatesh, J.
  • S. Ramanan for the Petitioner.
  • K. Vasanthamala Govt. Adv. (Tax) for the Respondent.

Facts of the Case

The petitioner was a registered taxpayer and received notice from the department alleging that there was mismatch of input tax claim. It filed writ petition against the order passed by the department on the ground that the order was passed without affording an opportunity and in violation of principles of natural justice.

High Court Held

The Honourable High Court noted that notice was issued by the department but the case was handled by some consultant who did not attend the personal hearing since he was not doing well. The petitioner was also unaware of the issuance of the demand order. However, the Court found that there were sufficient materials/documents to substantiate the defence of the petitioner to the effect that there was no mismatch of the input tax claim between GSTR-2A and GSTR-3B.

Therefore, the Court held that the impugned order was liable to be set aside and matter was remanded for fresh consideration on payment of 10% disputed tax. The Court also directed the department to provide hearing opportunity and pass final order within 3 months.

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.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

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