M/S. Tvl Thangam Builders vs. The Deputy Commissioner (St) (GST) (Appeal) Erode And Salem
Held
The Court set aside the impugned order and allowed the petitioner to deposit 25% of the disputed tax. The impugned order was treated as a show cause notice, and the petitioner was granted an opportunity to submit objections.
Facts
The petitioner challenged an order rejecting their Input Tax Credit claim due to discrepancies between GSTR-3B and GSTR-7. The petitioner failed to respond to notices due to unawareness of the portal notifications, leading to the impugned order.
Key Issues
Whether the petitioner should be granted an opportunity to explain discrepancies in GST returns despite missing deadlines, and whether the appellate authority should condone the delay in filing an appeal.
Sections Cited
GSTR-3B, GSTR-7
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.10.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD)No.20678 of 2024 M/s.T.V.L.Thangam Builders, Represented by its Proprietor, Dharmaraj ... Petitioner Vs. 1.The Deputy Commissioner (ST) (GST) (Appeal), Erode & Salem, Integrated New Commercial Taxes Building, IIIrd Floor, S.F.No.400/1, 7, 8, 46, Pudur B Village, Erode – 638 002. 2.The Deputy State Tax Officer-I, Kulithalai Assessment Circle, Kulithalai. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records on the file of the second respondent in GSTIN.33AAFFT6786K1ZL/2019-2020 dated 14.02.2024 and quash the same as unconstitutional and with a further direction directing the first respondent to take the appeal in ROC.No.2831/2024/A1 dated 27.08.2024 by condoning 22 days of delay in filing the appeal filed by the petitioner. 1/6 https://www.mhc.tn.gov.in/judis For Petitioner : Mr.J.Sivaram For Respondents : Mr.R.Suresh Kumar Additional Governmen
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