M.B.M. Steels Vs Assistant Commissioner (ST)
Date: June 14, 2023
Subject Matter
No demand can be confirmed u/s 74 without giving an opportunity of personal hearing
Summary
The petitioner, a dealer in hardware, received an order stating that he has availed input tax credit from a non-existent tax payer. The petitioner claims that he has not been given an opportunity to present his case and argues that the supplier…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The above writ petition is filed for the following relief: “For the issue of a Writ of Certiorarified Mandamus, calling for the records in GSTIN 33ALFPT8101P1ZQ dated 01.08.2022 for tax period 2018-19 issued by the respondent and quash the same as illegal, arbitrary and further direct the respondents to pass an order afresh after af…