Article Section | |||||||||||
Home |
|||||||||||
Assessee entitled to personal hearing opportunity after passing of Order when amount of tax payable has been appropriated |
|||||||||||
|
|||||||||||
Discuss this article |
|||||||||||
Assessee entitled to personal hearing opportunity after passing of Order when amount of tax payable has been appropriated |
|||||||||||
|
|||||||||||
The Hon’ble Madras High Court in the case of M/S. AMARJYOTHI CARRYING CORPORATION VERSUS ASSISTANT COMMISSIONER (ST) , CHENNAI - 2024 (3) TMI 1030 - MADRAS HIGH COURT, quashed the assessment order and remanded back the matter thereby holding that the Assessee is entitled to personal hearing opportunity after passing of the assessment order due to discrepancy in return when amount of tax payable has been appropriated from bank account. Facts: Amarjyothi Carrying Corporation (“the Petitioner”) filed a writ petition against an order dated July 28, 2023 (“Impugned Order”) passed by the Revenue department (“the Respondent”) on the ground that reasonable opportunity was not provided to the Petitioner. The Petitioner stated that while filing GSTR 1, he failed to indicate GST leviable on reverse charge basis. However, the error was subsequently corrected in the GSTR 3B return for the relevant month and annual GSTR 9 return. The Petitioner contended that he was unaware of the proceedings until passing of the Impugned Order. Also, the Respondent contended that the entire amount of tax liability payable under the Impugned Order was appropriated from the Petitioner's bank account. Issue: Whether the Petitioner is entitled to personal hearing opportunity after passing of the Impugned Order due to discrepancy in return when amount of tax payable has been appropriated? Held: The Hon’ble Madras High Court in M/S. AMARJYOTHI CARRYING CORPORATION VERSUS ASSISTANT COMMISSIONER (ST) , CHENNAI - 2024 (3) TMI 1030 - MADRAS HIGH COURT held as under:
(Author can be reached at [email protected])
By: CA Bimal Jain - July 19, 2024
|
|||||||||||
Discuss this article |
|||||||||||