M/S. Vadivel Pyrotech Private Limited vs. The Assistant Commissioner (St)
Held
The Court held that the impugned order was passed in violation of mandatory procedures, specifically the requirement to issue Form ASMT 10 for discrepancies not covered by the initial scrutiny notice. The Court found that the subsequent notices and order were based on issues different from those initially raised.
Facts
The petitioner challenged an order passed by the Assistant Commissioner (ST) for alleged violations of GST returns. The petitioner argued that the proceedings were vitiated due to non-compliance with Rule 99 of the Tamil Nadu Goods Service Tax Rules and principles of natural justice, as the show cause notice and order were not properly served.
Key Issues
Whether the GST proceedings were vitiated due to non-compliance with mandatory procedural requirements like issuing Form ASMT 10 for all discrepancies and proper service of notices and orders.
Sections Cited
Section 61, Section 73, Section 74, Rule 99, Rule 100, Rule 142
AI-generated summary — verify with the full judgment below
Before: and Shri A.Vasantha Vikas.
This Writ Petition is filed challenging the impugned order in Ref.No:33AADCV5898H1ZV dated 09.05.2022 passed
The judgment continues below.
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