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HIGH COURT OF MADRAS
MOHAMMED SHAFFIQ, J
Tvl.Emporis Distributors – Appellant
Versus
The State Tax Officer (ST) – Respondent
| Table of Content |
|---|
| 1. challenges and admissions regarding procedural non-compliance in tax claims. (Para 1 , 2) |
| 2. need for adequate notice and opportunity to contest tax assessments. (Para 3 , 4) |
| 3. judicial directive for remand based on procedural fairness. (Para 5 , 6) |
ORDER
The present writ petition is filed challenging the impugned order passed by the respondent dated 30.12.2023 relating to the assessment year 2017-18.
2. The petitioner is registered under the Goods and Services Tax Act, 2017 . During the relevant period of 2017-18, the petitioner filed its returns and paid the appropriate taxes. However, during the scrutiny of the petitioner's return, it was noticed that the petitioner had availed an Excess Claim of Input Tax Credit.
2.1. Pursuant thereto, a Notice in FORM GST ASMT-10 was issued on
30.05.2023, followed by notices in FORM GST DRC-01A on 16.08.2023 and FORM GSTR DRC-01 on 14.09.2023. Personal hearing was offred on 16.12.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal.
3. The impugned order is challenged on the premise that neither the show cau
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