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HC quashed order confirming demand as conclusion that GST to be paid on total trade payables was untenable
THE HON’BLE MADRAS HIGH COURT IN THE CASE DSV AIR AND SEA PVT. LTD. V/s STATE OF TAMIL NADU, CHENNAI, decided on 27-3-2024
👉 Issue:-
✔️ Is it tenable that imposing GST on basis of total trade payable?
👉 The Hon’ble High Court Judgement:-
✔️ Where in spite of petitioner-assessee replying to show cause notice, order imposing GST on basis of total trade payable of petitioner-assessee came to be issued, therefore, impugned order was liable to be quashed and matter was remanded for reconsideration by assessing authority.
Section 9 and Section 16 of Central Goods and Services Tax Act, 2017
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