2024 (10) TMI 1105 - HC - GST

Violation of principles of natural justice - Non-application of mind - alleged non payment of tax in respect of the sale of medicines - HELD THAT - The petitioner has placed on record prima facie evidence that supplies were made by either EMC Pharmacy (HUF) or EMC Pharmacy, a partnership firm, during the relevant period. The invoices issued by the said entities indicate that tax was collected. It is asserted in the affidavit and in the petitioner's reply that such taxes were remitted to the Government. As regards tax on rent, the petitioner has asserted that no rent was collected since it was intended as an additional facility for persons who visit the hospital. Since these aspects were not taken into account while issuing the impugned order, the matter requires reconsideration. The impugned order dated 27.03.2024 is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, the respondent is directed to issue a fresh order with in three months from the date of receipt of a copy of this order. Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the impugned order dated 27.03.2024 due to non-application of mind. The matter is remanded for reconsideration, and the respondent is directed to issue a fresh order within three months. The writ petition is disposed of without any order as to costs.