GST UPDATE

???? Desk of CA. Praveen Sharma Series-571????

MADRAS HIGH COURT INTHE CASE OF G. Anand, Proprietor of Ram Industries Section 73 of the CGST Act, 2017

?In this case, the petitioner filed a Writ Petition seeking to quash an order dated 30.04.2024 issued by the respondent for the financial year 2018-2019, which alleged discrepancies between the petitioner’s GSTR-1 and GSTR-3B filings, leading to a claimed short payment of tax. 

?The petitioner had submitted a detailed reply with supporting documents, including GSTR-9 reconciliation and the audited balance sheet, but the respondent dismissed these submissions and issued a one-line order confirming the allegations.

?The court found that the respondent failed to consider the petitioner’s detailed reply and supporting documents, and thus set aside the impugned order. The case was remitted back to the respondent with instructions to re-examine the petitioner's reply, consider all the reconciliations and documents provided, offer a personal hearing, and then issue a detailed speaking order. The Writ Petition was disposed of with no order as to costs, and all connected miscellaneous petitions were closed.

CA. Praveen Sharma

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