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Impugned Order liable to be set aside when reply filed by the Assessee in response to the discrepancies raised in returns has not been taken into consideration
Date 25 Jun 2024
Written By
Revenue Department's Order Overturned; Court Emphasizes Need to Address Company's GSTR-3B Response Under Rule 3B.
The Madras High Court ruled in favor of a private company, setting aside an Order-in-Original and Show Cause Notice issued by the Revenue Department. The court found that the department failed to consider the company's response to alleged discrepancies between its GSTR-3B return and other tax statements. The court criticized the lack of reasoning in the order and remanded the case for reconsideration, emphasizing the importance of addressing the company's explanations before making a decision.

The Hon’ble Madras High Court in M/S. PERFECT ASSAYERS PRIVATE LIMITED, REPRESENTED BY ITS DIRECTOR, MR. SANTOSH DATTATRAY VERSUS STATE TAX OFFICER (ST) , THE ASSISTANT COMMISSIONER (ST) , COIMBATORE - 2024 (6) TMI 341 - MADRAS HIGH COURT allowed the writ petition and set aside the Order-in-Original and Show Cause Notice when reply filed by the Assessee in response to the discrepancies raised in returns has not been taken into consideration.

Facts:

Perfect Assayers (P.) Ltd. (“the Petitioner”) has filed a writ petition against the Order-in-Original dated September 28, 2023 (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) on the ground that the reply to Show Cause Notice dated April 27, 2023 (“the SCN”) was not taken into consideration by the officers of the Respondent. The SCN was issued alleging that there is mismatch between the Petitioner GSTR-3B return and GSTR-1 statement as well as the Petitioner GSTR-3B return and auto-populated GSTR-2A. 

Issue:

Whether Impugned Order liable to be set aside when reply filed by the Assessee in response to the discrepancies raised in returns has not been taken into consideration?

Held:

The Hon’ble Madras High Court in M/S. PERFECT ASSAYERS PRIVATE LIMITED, REPRESENTED BY ITS DIRECTOR, MR. SANTOSH DATTATRAY VERSUS STATE TAX OFFICER (ST) , THE ASSISTANT COMMISSIONER (ST) , COIMBATORE - 2024 (6) TMI 341 - MADRAS HIGH COURT held as under:

  • Opined that, the Operative part of the Impugned Order is bereft of any proper reasoning as the explanation provided in relation to discrepancies as per the SCN by way of reply filed has not been taken into consideration and has not discussed properly the explanation and recorded the reason for rejecting the Impugned Order.
  • Held that, the Impugned Order is set aside and the matter is remanded back for reconsideration.

(Author can be reached at info@a2ztaxcorp.com)

Goods and Services Tax - GST
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