Tvi. Annai Abirami Electricals vs. The Commissioner Of Commercial Taxes
Held
The Court held that the impugned order was a non-speaking order and violated the principles of natural justice. The Court set aside the order and granted a final opportunity to the petitioner to present their case.
Facts
The petitioner inadvertently entered Input Tax Credit in the wrong column of its GST return due to a clerical error. The respondent disallowed the claim without considering the petitioner's objection, leading to a non-speaking order.
Key Issues
Whether the impugned order disallowing Input Tax Credit was a non-speaking order and violated principles of natural justice. Whether a clerical error in filing a return warrants outright rejection of a claim.
Sections Cited
Section 161
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Before: and
The present Writ Petition is filed challenging the impugned order dated 30.07.2024 on the premise that the petitioner's claim of In
The judgment continues below.
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