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A & A INTERNATIONAL TRADING PRIVATE LIMITED vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

S. Ramanan

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	A & A INTERNATIONAL TRADING PRIVATE LIMITED
Respondent	THE STATE TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 3, 2024
Order No.	W. P. Nos. 4966 & 16639 of 2024 And WMP Nos. 18265, 18268, 5455 & 5455 of 2024
Citation	2024(7) TAXREPLY 10171
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ORDER
COMMON ORDER An order dated 20.12.2023 is challenged in W.P.No.4966 of 2024. Pursuant to an audit, a show cause notice dated 29.09.2023 was issued to the petitioner. The petitioner replied thereto on 17.11.2023 and the impugned order was issued thereafter. 2. Learned counsel for the petitioner submits that the show cause notice was issued on the same date on which the petitioner received the audit report. He further submits that the first issue raised in the show cause notice is in respect of mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. He contends that this issue was also the subject of proceedings under Section 74. Therefore, he contends that the matter requires reconsideration. He also submits that the petitioner would be in a position to establish that only eligible ITC was claimed by submitting the requisite certificates if provided another opportunity. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, appears on be....