GST DAILY – 245

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HC set aside assessment order & provided another opportunity to assessee to contest tax demand by producing relevant document.

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF SRI RAJAA STORE V/s STATE TAX OFFICER, decided on 12-4-2024

 👉 Issue:-

✔️ Can Assessee get another opportunity to contest tax demand by producing relevant document?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee was not able to attend personal hearing to submit all relevant documents to establish that ITC was availed of in respect of genuine purchases because of cyclone Michaung, since assessee was ready to produce all relevant documents and proper bill, it was just and appropriate that an opportunity be provided by assessee to contest the tax demand on merits, thus assessment order was to be set aside.

Section 75 of Central Goods and Services Tax Act, 2017