2023 (11) TMI 1206 - HC - GST

Tax Order Overturned: Lack of Detailed Explanation Prompts Case Reassessment; Petitioner Granted 30 Days for Further Submissions.

M/s. Ojus Power & Technologies Private Limited, represented by its Authorized Signatory - M. Gunasekaran Versus The Assistant Commissioner (ST)

The HC set aside the impugned order issued by the Joint Commissioner under Form GST DRC-07 due to the absence of a detailed order, which hindered the ... Validity of summary SCN - only the Summary Order has been uploaded and the detailed order has not been uploaded - HELD THAT:- The impugned order dated 27.09.2022 is set aside. The matter is remitted back to the authorities concerned for the purpose of read judication - Petition disposed off by way of remand. Issues Involved: The writ petitions seek quash of proceedings by the first respondent in Form GST DRC-07 for multiple financial years. The main grievance is the absence of the detailed order, hindering the ability to challenge the Summary Order.Detailed Judgment:Issue 1: Quashing of Impugned ProceedingsThe petitioner, a manufacturer of generating sets, challenged the proceedings of the Joint Commissioner following an audit, citing discrepancies noticed during the audit. The respondent issued Form GST DRC-01A u/s.73(1) of the TNGST Act for the financial years 2017-18, 2018-19, and 2019-20, intimating the tax payable. The petitioner filed objections, but the respondent issued a Summary Show Cause notice followed by the Summary Order, leading to the filing of writ petitions seeking quash of the same.Issue 2: Lack of Detailed OrderThe petitioner's counsel highlighted that only the Summary Order was uploaded, preventing the petitioner from challenging the decision effectively. In response, the Government Advocate acknowledged the absence of the detailed order and presented it, revealing that the order was signed at a later date. Consequently, the matter was suggested to be remitted back for readjudication.Court's DecisionUpon reviewing the detailed order signed after the Summary Order, the Court set aside the impugned order and remitted the matter for readjudication. The petitioner was granted thirty days to submit any additional replies. The respondent was directed to provide a personal hearing to the petitioner and pass appropriate orders considering the petitioner's submissions and in accordance with the law. The writ petitions were disposed of with these directions, with no costs imposed, and related applications were accordingly dealt with.