Case Details: Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) - [2024] 164 taxmann.com 11 (Madras)

Judiciary and Counsel Details

• Senthilkumar Ramamoorthy, J.
• C. Bakthasiromoni for the Petitioner.
• K. Vasanthamala, Adv. for the Respondent.

Facts of the Case

The petitioner was a registered person under GST and engaged in the business of transport of goods. It filed writ petition against the assessment order and contended that the GST was inadvertently shown as payable but the services provided by the petitioner during the assessment period 2019-2020 were taxable on reverse charge basis by the recipient of services. While filing the GSTR-1 return for the month of October 2019, the petitioner inadvertently failed to indicate that GST was leviable on the service on reverse charge basis.

High Court Held

The Honorable High Court noted that the mistake was corrected in subsequent GSTR-3B and GSTR-9 returns. The Court also noted that the proceedings were initiated and the petitioner could not participate in such proceedings on account of being unaware of the same until such proceedings culminated in the impugned order. Therefore, the Court held that the impugned order was liable to be quashed and matter was remanded back to provide reasonable opportunity to assessee.