Malaysia Metals Vs Assistant Commissioner (ST) (FAC)
Date: April 2, 2024
Subject Matter
Taxpayer unaware of proceedings initiated by issuing notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01: Matter remanded for reconsideration on payment of 10% of disputed tax
Summary
The case law pertains to the Madras High Court's judgment in the case of Malaysia Metals vs Assistant Commissioner (ST) (FAC). The petitioner, engaged in wholesale and retail trading, challenged a tax demand, claiming lack of prior opportunity to…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 28.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. 2. The petitioner is engaged in the business of wholesale and retail trading of unroasted iron pyrites, pig iron and related products. The petitioner asserts that she was unaware of proceedings initiated by iss…