Case Details: East Coast Constructions and Industries Ltd. v. Assistant Commissioner (ST) - [2023] 157 taxmann.com 66 (Madras)
Judiciary and Counsel Details
- C. Saravanan, J.
- Joseph Prabakar for the Petitioner.
- C. Harsharaj for the Respondent.
Facts of the Case
The petitioner was aggrieved by assessment order passed by the GST department since the notice was uploaded in “View Additional Notices and Orders” in Dashboard of GST Portal. The petitioner filed writ petition and contended that it failed to notice the notices/communications uploaded since right from inception of GST, all notices/communications were sent/hosted on GST portal under “View Notices and Orders”.
High Court Held
The Honorable High Court noted that in the present case, the dispute was on account of mismatch between details in Form GSTR-1 and Form GSTR-3B and required explanation from petitioner. Therefore, it would deserve fair chance to explain as admittedly there appeared to be discrepancy in turnover in Form GSTR-1 and Form GSTR-3B.
Thus, the order was directed to be set aside and issue was remitted back to the GST Authority to pass a fresh order on merits. The Court also directed department to address issue arising out of hosting of information in Menu in Dashboard for “View Additional Notices and Orders” when already there is another drop Menu for “View Notices and Orders”.
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