Period from 15.03.2020 till 28.02.2022 ought to be excluded from limitation- Alagu kannan (PDF attached)
Case Covered:
Alagu Kannan Vs. The Assistant Commissioner (ST)
Facts of the case
The writ petition was filed challenging the impugned Assessment order, dated 09.03.2023. The taxpayer was registered in earlier tax regime also. At the time of transition into the GST, the CENVAT was written in TNVAT by mistake. It was entered in column no. 5(c) in place of column 7(A) of TRAN 1. Meanwhile the notice was sent and order was passed. The taxpayer came to know his mistake on receiving the notice only. He filed a rectification but it was rejected as time barred. The applicant came to the court to quash the notice.
Observations & Judgement of the court
The honorable SC wide their suo moto order excluded the period from 15.03.2020 to 06.04.2020. Considering the above facts the court allowed the writ petition. The impugned order was quashed and authorities were asked to listen to the side of appellent.
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