Home Case Index All Cases GST GST + HC GST - 2024 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 757 - MADRAS HIGH COURTRecovery of short paid duty alongwith interest and penalty - no sufficient reply filed by the petitioner - HELD THAT:- The reply filed by the petitioner, which is an undated, does not deal with the allegations in the notices that were issued to the petitioner. That apart, the petitioner should have filed necessary evidence and produced samples to establish that there is no manufacturing activity carried out by the petitioner and therefore, the stand of the third respondent was incorrect. Considering the fact that the issue has to be decided one way or the other on the correct classification adopted by the petitioner and the respondents, this Court is inclined to set aside the impugned order subject to the petitioner depositing 10% of the disputed tax with the third respondent within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall file detailed reply to the impugned order enclosing the technical literature and produce the samples before the third respondent The impugned order, which stands quashed, shall be treated as corrigendum to the notices issued to the petitioner prior to the impugned order. Petition allowed.
|