https://www.taxtmi.com/caselaws?id=759606 The Madras HC allowed a petition challenging tax confirmation with interest and penalty for alleged suppression of sales. The petitioner, a milk products manufacturer operating as job worker, faced assessment based on excess electricity consumption during 2020 COVID-19 lockdown. The court found that respondent failed to consider petitioner's explanation that continuous deep freezer operations at -20^0C for storing third-party goods caused excess electricity consumption unrelated to sales turnover. Without contrary evidence of suppression, the court set aside the impugned orders and remanded the matter for reconsideration of this vital aspect. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759606 The Madras HC allowed a petition challenging tax confirmation with interest and penalty for alleged suppression of sales. The petitioner, a milk products manufacturer operating as job worker, faced assessment based on excess electricity consumption during 2020 COVID-19 lockdown. The court found that respondent failed to consider petitioner's explanation that continuous deep freezer operations at -20^0C for storing third-party goods caused excess electricity consumption unrelated to sales turnover. Without contrary evidence of suppression, the court set aside the impugned orders and remanded the matter for reconsideration of this vital aspect. Case-Laws GST Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759606