SRM Engineering Construction Corporation Limited Vs Assistant Commissioner (ST) (FAC)
Date: August 23, 2023
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Delay in filing appeal for operational decline, staff turnover condoned
Summary
The petitioner challenged an impugned assessment order dated 23.02.2023, which was issued due to a mis-match between the GSTR1 and GSTR 3B, as well as differences in Input Tax Credit (ITC) between GSTR 3B and GSTR 2A. The petitioner failed to respond…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mrs. K. Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment order dated 23.02.2023. The impugned order preceeds notice issued in GST DRC 01 on 19.12.2022. The petitioner however failed to respond to the same and therefore on account of the mis-ma…