Tvl. Anna Steel vs. The Deputy State Tax Officer-Ii
Held
The Court found the assessment order to be non-speaking and traversing beyond the show cause notice. The respondents agreed to redo the assessment after providing a hearing opportunity to the petitioner.
Facts
The petitioner challenged GST assessment orders, arguing they were non-speaking, went beyond the show cause notice, and rejected rectification petitions without merit. The assessment included issues like differences between GSTR 2A and 3B, sufferance of tax, sundry creditors, and transactions with suspected entities.
Key Issues
Whether the GST assessment order was non-speaking and went beyond the scope of the show cause notice, violating principles of natural justice.
Sections Cited
Section 16(2)(d)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.09.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD).Nos.14701 and 14702 of 2024 Tvl.Anna Steel, Represented by its Proprietor Gamana Ram, No.23, Moomin Pettai, ObulaPadithurai, Munichalai Road, Madurai – 625 001. ... Petitioner Vs. 1.The Deputy State Tax Officer-II, Munichalai Road Assessment Circle, Dr.Thangaraj Salai, Commercial Taxes Building, Ground Floor, Madurai – 625 020. 2.The State Tax Officer, Munichalai Road Assessment Circle, Dr.Thangaraj Salai, Commercial Taxes Building, Ground Floor, Madurai – 625 020. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, to call for the impugned proceedings of the first respondent in Ref.No.33BMTPG4170P1ZH /2020-2021 dated 21.02.2024, the order under Section 74 dated 25.02.2024, the summary of the order in Form GST DRC-07 dated 25.02.2024 both issued in Reference 1/11 https://www.mhc.tn.gov.in/judis No.ZD330224152217S and the connected impugned proceedings in Reference No: ZD33062
The judgment continues below.
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