Madras HC sets aside GST Order due to Supplier Declaration and Tax Rate Defects, directs Re-adjudication

The Madras High Court recently overturned a Goods and Services Tax (GST) order citing flaws in supplier declarations and tax rate discrepancies. The court directed a reconsideration by authorities, responding to a writ challenging an assessment order for 2017-18. The petitioner, represented by S. Ramanan, argued that supplier declarations were disregarded, despite being submitted. V. Prasanth Kiran, for the respondent, countered that the assessing officer had duly considered the petitioner's submissions. \r

The court acknowledged these arguments and ordered a reassessment, stressing verification of supplier declarations and adherence to a GST rate of 12%. It upheld penalties for certain faults while remanding the order for defects one and eight. Justices Senthilkumar Ramamoorthy and bench issued directions for a fresh assessment, ensuring due process for the petitioner. This case underscores judicial scrutiny over GST compliance and procedural fairness in tax disputes.