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Madras HC: First Consider Relevant Elevants Before Passing a GST Order U/S 73

Madras HC's Order for M/s.Global Calcium Private Limited

In the case of Global Calcium (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 170 of 2024 dated February 01, 2024], the Hon’ble Madras High Court ruled that the Assessing Officer should acknowledge the pertinent elements before passing any order. Thus, the case was remanded back to the Assessing Officer.

Facts About Global Calcium (P.) Ltd.

Global Calcium (P.) Ltd. (“the Petitioner”) has the business of supplying Bulk Drugs and Pharmaceutical Intermediaries. Periodically the applicant furnished the returns. On the Petitioner’s records an audit was conducted certain differences were noticed and shared by issuing notices. The applicant answered such notices, including the show cause notice under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 (“the TNGST Act”).

The three separate Assessment Orders (“the Impugned Orders”) were issued via the Assessing Officer (“the Respondent”) associating to FY 2017-2018, 2018-2019, and 2019-2020 in which the three defects were dealt with:

The Petitioner dissatisfied by the Impugned Orders files the present writ petition.

Assessing Officer Issue

Whether an Assessing Officer passes an order without regarding applicants’ aspects?

Madras High Court Decision

The Hon’ble Madras High Court in Writ Petition No. 170 of 2024, ruled under:

The Respondent did not take into regard the subsequent facts before passing the Impugned Order:

Case TitleM/s.Global Calcium Private Limited Vs. Assistant Commissioner
CitationWrit Petition Nos.78, 83 & 87 of 2024
W.M.P.Nos.76, 77, 85, 86, 89, 91 of 2024
Date19.01.2024
For PetitionerMr.G.Natarajan
For RespondentMr.C.Harsha Raj, AGP
Madras High CourtRead Order
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