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AVR MILLS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST) ERODE AND THE DEPUTY COMMISSIONER (ST) (GST) (APPEAL) ERODE
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R.hemalatha
Res. Counsel
V.prasanth Kiran

Petitioner / Applicant

AVR MILLS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST) ERODE AND THE DEPUTY COMMISSIONER (ST) (GST) (APPEAL) ERODE
Court Madras High Court
State

Tamilnadu

Date Jun 10, 2024
Order No.

W. P. No. 12982 of 2024 and W. M. P. Nos. 14142 & 14144 of 2024

Citation

2024(6) TAXREPLY 10740
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ORDER

ORDER An order in original dated 16.06.2023 is assailed on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that it was unaware of proceedings culminating in the impugned order because GST compliances were entrusted to an Accountant who abruptly left the services of the company. It is further stated that the petitioner became aware of proceedings only upon recovery proceedings being initiated. 2. Learned counsel for the petitioner submits that the tax proposal pertains to mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. If provided an opportunity to contest the tax demand on merits, she submits that the petitioner would be in a position to establish that only eligible ITC was availed of. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr. V.Prasanth Kiran, learned....

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