Tax Officer's Claim of 'No Documents Submitted' was Factually Incorrect: Madras HC sets aside GST Assessment Order [Read Order]
The Court quashed the impugned order and remitted the matter for fresh consideration, allowing the petitioner to submit additional documents and directing the authority to pass a de novo order within three months
Madras High Court, GST Assessment Order, Tax Officer
Madras High Court, GST Assessment Order, Tax Officer
The High Court of Madras, set aside a Goods and Service Tax (GST) assessment order after finding that the tax officer’s claim of “no documents submitted” was factually incorrect.
Sakthi Sago Industries,petitioner-assessee, had filed a writ petition challenging the order dated 12.02.2025, which was issued prior to the Show Cause Notice in GST DRC-01 dated 23.11.2024 for the tax period from April 2020 to March 2021.
The impugned order had confirmed the demand proposed in the Show Cause Notice, stating that the petitioner failed to submit supporting documents such as invoices, e-way bills, bank statements, and other relevant records. It also recorded that though a reply to the Show Cause Notice was filed, it was not accompanied by any documentary evidence.
The assessee counsel stated that the petitioner had replied on 26.12.2024, enclosing e-way bill screenshots and reconciliation statements. The Government Advocate argued that there were no records to show that these documents were actually submitted with the reply.
The Court, after reviewing the records, found that the GST DRC-06 form uploaded under Rule 142(4) of the GST Rules showed that the petitioner had filed a reply with supporting documents. It held that the finding in the impugned order, stating that no documents were submitted, was unsustainable.
Justice C.Saravanan observed that if the documents were not accessible for download, the petitioner should have been informed before passing the order. Accordingly, the impugned order was quashed, and the matter was remitted to the respondent for fresh consideration.
The Court allowed the petitioner to file additional copies and supporting documents along with the reply to the Show Cause Notice dated 23.11.2024 and directed the respondent to pass a de novo order within three months after providing an opportunity of hearing. The writ petition was disposed of with these directions, with no order as to costs.
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