GST DAILY – 276
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HC remanded matter as tax liability was confirmed without considering contention that services are exempted
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF TVL. SHREE VIJAYALAKSHMI CONTAINER SERVICES V/s DEPUTY STATE TAX OFFICER-I W.P. No. 6907 of 2024 and W.M.P. Nos. 7699 & 7700 of 2024, decided on 19-3-2024
👉 Issue:-
✔️ What types of relief available if Department failure to consider assessee’s exemption claim?
👉 TheHon’ble High Court Judgement:-
✔️ Where assessing officer passed assessment order without considering assessee’s contention that services were exempt, High Court quashed order, requiring assessee to deposit 10% of disputed tax and allowing submission of additional documents to support exemption claim.
Section 73 of Central Goods and Services Tax Act, 2017
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