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A. SARAVANAN vs. THE DEPUTY STATE TAX OFFICER-1, TUTICORIN
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

Raja. Karthikeyan

Res. Counsel

J.k. Jayaselan

Petitioner / Applicant	A. SARAVANAN
Respondent	THE DEPUTY STATE TAX OFFICER-1, TUTICORIN
Court	Madras High Court
State	Tamilnadu
Date	Jul 15, 2024
Order No.	W. P. (MD) Nos. 15648 to 15650 of 2024 And W. M. P. (MD)Nos. 13661, 13659 & 13650 of 2024
Citation	2024(7) TAXREPLY 10380
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ORDER
COMMON ORDER By this common order, all the three Writ Petitions are taken up for disposal. 2. Heard learned counsel for the petitioner in all Writ Petitions and learned Government Advocate for the respondent in all Writ Petitions. 3. In these Writ Petitions, the petitioner has challenged the respective assessment orders passed against the petitioner based on the difference in the Return filed by the petitioner in GSTR 1 and GSTR 3B. 4. The learned counsel for the petitioner in all Writ Petitions submits that the petitioner has been assessed contrary to the provisions of the respective GST enactments and therefore, liable to pay tax of 18% instead of 5%. Since the respondent imposed 18% of the GST on the petitioner, the petitioner has been mulcted with tax liability of Rs. 32,57,972/- (Rs. 13,44,828/- + Rs. 14,91,344/- + Rs. 4,21,800/-) for the assessment years namely, 2018-19 to 2020-21. 5. It is submitted that a part of the demand also pertains to the transporta....