^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

ACE INDUSTRIAL GASES PVT. LTD. vs. THE ASSISTANT COMMISSIONER (ST) CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

Sri Harini S.p

Res. Counsel

C.harsha Raj

Petitioner / Applicant	ACE INDUSTRIAL GASES PVT. LTD.
Respondent	THE ASSISTANT COMMISSIONER (ST) CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 10, 2024
Order No.	W. P. No. 13458 of 2024 and WMP. Nos. 14612 & 14614 of 2024
Citation	2024(6) TAXREPLY 10739
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER An assessment order dated 21.11.2023 is challenged on the ground of breach of principles of natural justice. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order because the show cause notice and impugned order were uploaded on the “View Additional Notices and Orders” tab on the GST portal, but not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner referred to the impugned order and pointed out that the tax proposal arose as a result of an inadvertent error committed by the petitioner while filling up the GSTR 3B returns in as much as amounts were erroneously filled up in the RCM column instead of 'all other ITC' column. If an opportunity is provided, learned counsel submits that the petitioner would be in a position to establish that only eligible Input Tax Credit was availed. On instructions, learned counsel for the petitioner submits that the petiti....