HC Remanded Matter Since VAT Turnover Had Been Considered for Purpose of Determining Tax Liability Under GST

Case Details: Natarajan Patchirajan v. State Tax Officer - [2024] 164 taxmann.com 102 (Madras)

Judiciary and Counsel Details

• C. Saravanan, J.
• S. Karunakar for the Petitioner.
• J.K. Jayaseelan, Govt. Adv. for the Respondent.

Facts of the Case

The petitioner didn’t participate in the show cause proceeding and filed appeal in time. It filed writ petition against the demand order and contended that taxable amount under TNVAT Act, 2006 had been included for the purpose of determining tax liability under GST Act, 2017 with effect from 01.07.2017. It was also submitted that the petitioner had handed over the papers to the Sale Tax Practitioner/GST Practitioner to file an appeal, but was not filed.

High Court Held

The Honorable High Court noted that the petitioner didn’t participate in the show cause proceeding and filed appeal in time. The Court also noted that the petitioner’s GST turnover was calculated merely by making a comparison with the returns filed by the Department, namely Andipatti Panchayat. Therefore, it was held that the impugned order was to be set aside and matter was to be remitted to pass fresh order on merits.