Sri Guberan Steels Vs Assistant Commissioner (ST)
Date: January 21, 2024
Subject Matter
Revenue to reconsider assessment as non availability of documents impacted taxpayer's ability to respond to the assessment orders
Summary
The petitioner, a registered person under applicable GST laws, challenged the assessment orders for financial years 2019-20, 2020-21, and 2021-22. The petitioner received intimation and show cause notices related to discrepancies in taxable turnover,…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In these three writ petitions, the petitioner assails the assessment order in respect of financial years 2019-20, 2020-21 and 2021-22, respectively. The petitioner states that he is a registered person under applicable GST laws. Pursuant to a surprise inspection, it is stated that the petitioner received an intimation in Form DRC- 01A and a show…