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Summary of Case: M/s. Jesus Ginning and Raymond Seeds vs.
The Superintendent of GST & Central Excise, Ettayapuram Range
Petition
No.: W.P.(MD)
No.12101 of 2024
Court: Madurai Bench of Madras High
Court
Date: 10.06.2024
Facts of
the Case:
The
petitioner challenged the Order-in-Original dated 12.02.2024 issued by the
respondent for the assessment year 2018-2019. The petitioner received a Notice
in Form GST ASMT - 10 dated 21.01.2023 to explain discrepancies in returns. The
petitioner responded on 28.01.2023. The respondent dropped discrepancies
amounting to Rs. 1,07,078 on 15.03.2023 but called for compliance with Circular
No.183/15/2022-GST regarding excess input tax credit (Rs. 3,61,036) and
interest (Rs. 1,862). The petitioner did not respond, leading to a Show Cause
Notice and an Order-in-Original confirming the demand, including the previously
dropped amount.
Submission
by Petitioner:
The
petitioner claimed there was a violation of principles of natural justice, as
they did not respond to the respondent's notices due to misunderstanding.
Submission
by Respondent:
The
respondent issued notices and a Show Cause Notice, leading to the
Order-in-Original confirming the demands, as the petitioner failed to respond
appropriately.
Findings of
Court:
The court
noted the petitioner's failure to respond to the notices but also observed
non-application of mind by the respondent in including previously dropped
amounts in the final order.
Judgment:
The
impugned order was set aside. The case was remitted back to the respondent to
pass a fresh order subject to the petitioner depositing 10% of the disputed
amount (Rs. 3,61,036) within 30 days. The petitioner was directed to reply to
the Show Cause Notice and addendum within 30 days, after which the respondent
would pass a fresh order on merits.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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