Back
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice MOHAMMED SHAFFIQ
SDS Enterprises, Rep. by its proprietor Mr.S.Dillibabu – Appellant
Versus
State Tax Officer – Respondent
ORDER :
The present writ petition is filed challenging the impugned order dated 17.05.2024 and the consequential rectification orders passed by the respondent, on the premise that the same is made in violation of principles of natural justice.
2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacturing plates, sheets, film, foil, strip of plastic, etc., and registered under the GST Act. During the relevant period of 2021-22, the petitioner filed its returns and paid appropriate taxes. While so, there was an inspection of the petitioner's place of business on 24.08.2023. During the course of the inspection the following defects were inter alia noticed:
i) Rule 86B Restrictions on use of amount available in electronic credit ledger.
ii) Purchases effected from registration cancelled dealers.
iii) Annual return in Form GSTR-9 and Reconciliation Statement GSTR- 9C not filed.
iv) Issued invoices without actual movement of goods (Penalty under Section 122(1) (ii))
3. It is submitted by the learned counsel for the petitioner that a notice in Form DRC01A was issued to the petitioner on 19.03.2024, followed by a notice in DRC 01 on 0
The necessity of following natural justice in tax assessments is paramount, mandating proper notice and opportunity to the taxpayer for any discrepancies identified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
