M/S Sri Kaleeswari Stores vs. The Assistant Commissioner
Held
The Court found merit in the petitioner's argument that the assessment order traversed beyond the show cause notice concerning the ITC discrepancies, violating natural justice. For other issues, the petitioner was granted an opportunity to submit documentary evidence.
Facts
The petitioner challenged an assessment order, arguing it went beyond the show cause notice and denied an opportunity to present evidence. The assessment order disallowed the entire ITC claimed, whereas the show cause notice only pointed out discrepancies between GSTR-2A and GSTR-3B.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice by going beyond the scope of the show cause notice and denying an opportunity to present evidence.
Sections Cited
Section 61, Section 73, Section 65
AI-generated summary — verify with the full judgment below
Before: and
The present Writ Petition is filed challenging the impugned order passed by the first respondent dated 16.08.2024 on the premise th
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.