Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
15 GST Discrepancies Addressed in Intimation, No Time Extension Granted Despite Request: Madras HC Quashes GST Orders on Rs. 45L Pre-deposit
The Madras High Court quashed GST assessment orders against Tvl. KCP Infra Limited on the condition of a pre-deposit of Rs. 45 lakhs. The court noted the petitioner addressed 15 discrepancies found during a January-February 2023 inspection and provided detailed explanations. \r
Despite this, a show cause notice and subsequent assessment order were issued without granting a requested extension. The court mandated the petitioner to remit Rs. 20 lakhs for 2020-21 and Rs. 25 lakhs each for 2018-19 and 2019-20. The assessing officer must provide a personal hearing and adhere to Circular No. 12/2022 while issuing fresh orders. \r
The petitions were disposed of, ensuring a fair opportunity for the petitioner to respond.