Sri Velavan Traders Vs State Tax Officer
Date: July 8, 2024
Subject Matter
Section 73 proceedings could be initiated despite the earlier conclusion of scrutiny
Summary
In the case of Sri Velavan Traders versus the State Tax Officer, the Madras High Court examined the duty of GST-registered persons to respond to show cause notices (SCNs) even after scrutiny proceedings were dropped. The petitioner contested an order…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order in original dated 10.04.2024 is assailed on multiple grounds, including the dropping of scrutiny proceedings by order dated 12.09.2023. Upon scrutiny of the petitioner’s returns, notice in Form ASMT-10 was issued on 07.08.2023. Upon considering the petitioner’s reply dated 07.09.2023, such proceedings were dropped by order d…