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2024 (5) TMI 51 - MADRAS HIGH COURTScope of SCN - impugned order proceeds on a completely different basis from the SCN - Entitlement to ITC - HELD THAT:- On perusal of the intimation and show cause notice, it is evident that the petitioner was called upon to show cause with regard to a sum of Rs. 8,27,252/-, which was arrived at on the assumption that there was sales suppression. By contrast, the impugned order imposes tax liability of Rs. 14,97,072/- and an equal amount by way of penalty. It is also clear that the impugned order does not proceed on the basis of sales suppression. If the respondent intended to modify the tax proposal in light of the petitioner's reply, a fresh show cause notice should have been issued. It is also noticeable that the petitioner's electronic credit ledger was debited to the extent of Rs. 7,52,047/-. In these circumstances, the impugned order cannot be sustained. The impugned order dated 23.06.2023 is set aside by leaving it open to the respondent to initiate fresh proceedings by issuing a show cause notice to the petitioner. Petition disposed off.
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