Non-Consideration of GST Payment with Interest: Madras HC sets aside Order, Remitted for Reconsideration

The Madras High Court nullified a Goods and Services Tax (GST) order due to the department's oversight of GST payments with interest. Despite the petitioner, Amici Design Private Limited, responding to notices and consenting to reverse Input Tax Credit (ITC), the department issued an impugned order as the petitioner failed to reply to a subsequent show-cause notice. \r

During proceedings, evidence of tax payment with interest was presented, albeit after the order issuance. Justice Senthilkumar Ramamoorthy found the payment made earlier had not been considered, prompting the order's annulment for reconsideration. The petitioner was granted two weeks to respond to the notice, with the respondent instructed to allow a personal hearing and issue a fresh order within three months. \r

The court concluded the matter without imposing costs. Ms. C.Rekhakumari represented the petitioner, and Mrs. K.Vasanthamala, Govt. Adv. (T), appeared for the respondent.