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…
Labour Laws
06/09/20264 min read
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Informative
Order issued without considering GST Annual Return in Form GSTR 9: Madras HC directs Re-adjudication
Alternate Dispute ResolutionGST
The Madras High Court has directed the State Tax Officer to review a demand order against Tvl. Sri Sakthi Steel, citing failure to consider their GST annual return (Form GSTR-9) filed on 30.09.2020 for the 2018-19 assessment period. \r
The petitioner argued that the order, stemming from a show cause notice in December 2022, did not acknowledge their filed return and lacked communication prior to its issuance. \r
The court found the assessment flawed and set aside the order, remanding the case for reconsideration. The State Tax Officer was instructed to provide a fair opportunity for the petitioner to be heard, including a personal hearing, and issue a new order within three months. This ruling highlights procedural oversight in tax assessments and emphasizes the importance of considering filed returns before imposing penalties.
