Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The court set aside the impugned order passed by the respondent u/s 73 of the Tamil Nadu General Sales Tax Act, 2017, imposing a liability of Rs. 10.72 lakhs towards tax, interest, and penalty on the petitioner due to a discrepancy between Forms GSTR 3B and GSTR 1. The petitioner claimed a violation of natural justice as they were unaware of the proceedings initiated by the respondent, with communication sent only through the portal. The court found sufficient materials to substantiate the petitioner's defense that there was no mismatch between the outward supplies turnover declared in GSTR-1 and GSTR-3B. Consistent with a previous case, the matter was remanded to the respondent for fresh consideration, subject to the petitioner paying 10% of the total demand within four weeks. The petition was allowed by way of remand.
The court set aside the impugned order passed by the respondent u/s 73 of the Tamil Nadu General Sales Tax Act, 2017, imposing a liability of Rs. 10.72 lakhs towards tax, interest, and penalty on the petitioner due to a discrepancy between Forms GSTR 3B and GSTR 1. The petitioner claimed a violation of natural justice as they were unaware of the proceedings initiated by the respondent, with communication sent only through the portal. The court found sufficient materials to substantiate the petitioner's defense that there was no mismatch between the outward supplies turnover declared in GSTR-1 and GSTR-3B. Consistent with a previous case, the matter was remanded to the respondent for fresh consideration, subject to the petitioner paying 10% of the total demand within four weeks. The petition was allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
