Impugned Order liable to be set aside when reply filed by the Assessee in response to the discrepancies raised in returns has not been taken into consideration


Quick Summary
The Madras High Court has ruled that an order can be set aside if an assessee's response to discrepancies raised in their tax returns is not properly considered. In this case, Perfect Assayers (P.) Ltd. successfully challenged an order because their reply to a Show Cause Notice regarding mismatches in returns was ignored. The court found the original order lacked proper reasoning and has remanded the matter for reconsideration.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Perfect Assayers (P.) Ltd. v. State Tax Officer (ST) [W.P. No. 12083 of 2024 dated June 03, 2024] allowed the writ petition and set aside the Order-in-Original and Show Cause Notice when reply filed by the Assessee in response to the discrepancies raised in returns has not been taken into consideration.

Citation :
W.P. No. 12083 of 2024 dated June 03, 2024

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Bimal Jain
Published in GST
Views : 164
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