Assessee challenged the order passed by the revenue authority under section 73(1) of the TNGST/CGST Act, wherein, it was alleged that the assessee had availed/claimed excess Input Tax Credit for the relevant assessment year. Revenue argued that writ petition filed by the assessee was without any merits and the same was beyond the period of limitation. Held: The order passed by the revenue authority was non-speaking order. It did not consider the reply filed by the assessee. Further, the impugned order was without any proper reasoning, hence, the same was set aside and the matter was remitted back to the authority concerned to pass a fresh order on merits and in accordance with law.
IN THE MADRAS HIGH COURT
C. SARAVANAN
Sri Rahaventher Industries v. UOI
W.P. (MD) No. 8566 of 2024 and W.M.P. Nos. 7800 and 7804 of 2024
15 April, 2024
Petitioner by: A. Chandrasekaran
Respondents by: M. Ashok Kumar, Central Government Senior Standing Counsel for R1 and 2, R. Suresh Kumar, AGP for R3 to 5
The petitioner has challenged the impugned order dated 30-12-2023 bearing Ref. No.ZD33122382708B passed for the assessment year for the tax period between July 2017 to March 2018 being the first year after the implementation of the demand.
2. It is the specific case of the petitioner that petitioner had replied to the show cause notice dated 4-8-2023 and to notice in DRC-01 dated 16-9-2023 on 01-11-2023. However, the respondents have proceeded to pass the impugned order The operative portion of the impugned order reads as under:
Tax period (JULY 2017-MARCH 2018) Financial Year - 2017- 2018
Sir,
Tvl. SRI RAHAVENTHER INDUSTRIES, doing business at 2/862, AR NAGAR EXTENTION, KADACHANENDAL, KADAKINARU, Madurai, Tamil Nadu, 625107 is a registered person under TNGST Act, 2017, under the Jurisdiction of this office. On scrutiny of the returns for the year 2017-2018 reveals that there was mismatch in GSTR3B vs GSTR2B/2A are noted below:
Mismatch in availing of Input and GSTR-3B return and GSTR-2B/2A:
On verification of Input Tax Credit availed in Form GSTR-3B returns with Form GSTR-2B/2A for the assessment year 2017-2018, it was noticed that you have availed/claimed excess Input Tax Credit to an extent of Rs. 393611-(CGST),Rs.393611 (SGST) and Rs. 601204 (IGST) thereby reduced the output tax payment as detailed below: