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TMI BlogProceedings are to be re-adjudicated when no detailed order is uploaded by Revenue DepartmentX X X X Extracts X X X X X X X X Extracts X X X X ..... Proceedings are to be re-adjudicated when no detailed order is uploaded by Revenue Department - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 15-1-2024 - The Hon ble Madras High Court in the case of M/S. OJUS POWER TECHNOLOGIES PRIVATE LIMITED, REPRESENTED BY ITS AUTHORIZED SIGNATORY - M. GUNASEKARAN VERSUS THE ASSISTANT COMMISSIONER (ST) [2023 (11) TMI 1206 - MADRAS HIGH COUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T] set aside the Impugned Summary Order as no detailed order was uploaded on the portal and remitted back the matter for re-adjudication. Facts: Ojus Power Technologies (P.) Ltd ( the Petitioner ) is engaged in the manufacturing of generating sets that produce electricity. Revenue Department ( the Respondent ) conducted audit at the business premises of the Petitioner wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n certain discrepancies were found. The Respondent issued the GST Form DRC-01A for Financial Year 2017-18, 2018-19, and 2019-20 ( FY ) under Section 73(1) of the Central Goods and Services Tax Act, 2017 ( the CGST Act ) for intimation of tax payable. The Respondent pursuant to Reply filed, issued a Summary Show Cause Notice dated August 23, 2022, ( the SCN ) . Thereafter, the Summary Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was issued dated September 27, 2022 ( the Impugned Order ) was issued against the Petitioner. Aggrieved by the Impugned Order, the Petitioner filed a writ petition contending that only the no detailed order was not uploaded by the Respondent. Issue: Whether Proceedings are to be re-adjudicated when no detailed order is uploaded by Revenue Department? Held: The Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madras High Court in the case of M/S. OJUS POWER TECHNOLOGIES PRIVATE LIMITED, REPRESENTED BY ITS AUTHORIZED SIGNATORY - M. GUNASEKARAN VERSUS THE ASSISTANT COMMISSIONER (ST) [2023 (11) TMI 1206 - MADRAS HIGH COURT] held under: Opined that, the detailed order dated September 27, 2022 was signed by the Respondent Authorities only on April 27, 2023. Held that, the Impugned Order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set-aside and remitted the matter back to the Respondent authorities for re-adjudication. Further Held that, Petitioner is permitted to file reply, if any, in addition to the reply filed earlier by the petitioner in Form GST DRC-01A within a period of thirty (30) days from the date of receipt of a copy of this order. Directed that, the Respondent should grant the Petitioner an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal hearing and pass orders on merit and in accordance with the law. (Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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