Assessee directed to file representation for release of blocked funds w.r.t. alleged non-payment of GST and excess availment of ITC

Last updated: 24 February 2023

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The Madras High Court has instructed M/s Lucas TVS Limited to submit a new representation to the Revenue Department concerning technical issues on the GST portal that affected their filings. The court ruled that considering the company's request to unblock funds in their bank account would not harm the Revenue Department. The company experienced difficulties capturing Input Tax Credit (ITC) due to portal glitches, leading to discrepancies in their GST returns and subsequent blocking of their bank account.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/s Lucas TVS Limited v. Superintendent of GST and Central Excise and Ors. [W.P. No. 3636 of 2023 and W.M.P. No. 3720 of 2023 dated February 10, 2023] has directed theassessee to file a fresh representation before the Revenue Department stating grievances pertaining to technical glitches in the GST portal. Held that, no prejudice will be caused to the Revenue Department, if the assessee's representation seeking for release of the blocked funds in the Petitioner's Bank account is considered, on merits and in accordance with law.

Citation :
W.P. No. 3636 of 2023 and W.M.P. No. 3720 of 2023 dated February 10, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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