Case Details: Tvl. S S Enterprises Electricals v. State Tax Officer - [2025] 170 taxmann.com 734 (Madras)
Judiciary and Counsel Details
- Mohammed Shaffiq, J.
- Abdul Rahman for the Petitioner.
- Ms Amrita Dinakaran, Govt. Adv. for the Respondent.
Facts of the Case
The petitioner was engaged in works contract and dealer in electrical transformers, static converters and is registered under the GST Act. The department inspected petitioner’s business premises and identified discrepancies, including differences in ITC reporting, excess ITC claims, tax liability mismatches, and blocked credit under Section 17(5).
The department issued an intimation in Form DRC 01A regarding discrepancies, followed by show-cause notice in Form DRC 01. It submitted reply but the assessment order was passed on the premise that the petitioner had not produced documents in support of its contention. It filed writ petition and challenged the assessment order on ground that opportunity of hearing was not granted.
High Court Held
The Honorable High Court noted that in the present case, the petitioner was ready and willing to pay 10% of disputed tax. Therefore, the impugned order was to be set aside and matter was to be remanded back to department. The Court further directed that upon compliance of condition to deposit 10% of disputed tax, impugned order would be treated as show-cause notice, allowing petitioner to present objections with supporting documents.
List of Cases Reviewed
- Sree Manoj International v. Deputy State Tax Officer [W.P.No.10977 of 2024 dated 25.04.2024] [Paras 4 to 6] followed.
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