GST Judiciary Issue Cannot Be Reopened if Previously Decided: Madras HC
Case Name : Jayanthi Plastics (Defunct) Vs Deputy State Tax Officer-2 (Madras High Court
The petitioner was engaged in the business of plastic products. The department issued a show cause notice (SCN) to the petitioner to explain the reasons for difference in output tax liability as between GSTR-1 and GSTR-3B returns. It filed writ petition against the SCN and contended that the issue raised in the SCN was already subject of earlier adjudication order.
The Honorable High Court noted that the earlier order dated 23.12.2023 and the impugned show cause notice, it is clear that they pertain to assessment period 2018-19. The first issue in the impugned show cause notice is the same issue determined under order dated 23.12.2023. Undoubtedly, it was not open to department to reopen same issue after issuing earlier order dated 23.12.2023.
Therefore, the Court directed the petitioner to respond to the show cause notice only insofar as it pertains to the issues of under declaration of ineligible ITC and invalid ITC under Section 16(4). As regards the issue relating to reconciliation of GSTR-1 and GSTR-3B, the impugned show cause notice is set aside to that extent. It is made clear that all contentions are left open to the petitioner while responding to the show cause notice.
The copy of the order is as under:
From,
Krishnakant Jakhotia
Mobile No :-9422507911
Email Id :- taxtalknew@gmail.com
