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ALPHA SECURITY INSTRUMENTS (INDIA) PVT. LTD. vs. DEPUTY COMMERCIAL TAX OFFICER, THIRUVALLUR
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Joseph Prabakar
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

ALPHA SECURITY INSTRUMENTS (INDIA) PVT. LTD.

Respondent DEPUTY COMMERCIAL TAX OFFICER, THIRUVALLUR
Court Madras High Court
State

Tamilnadu

Date Oct 4, 2024
Order No.

W. P. No. 29843 of 2024 And W. M. P. Nos. 32536 & 32538 of 2024

Citation

2024(10) TAXREPLY 11550
Original Order
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ORDER

ORDER With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the proceedings of the respondent in Summary of the Order in Form GST DRC-07 dated 29.04.2024 and to quash the same. 3. The facts of the case, in short, are as follows:- i) The petitioner is an assessee on the files of the respondent. The respondent issued a show cause notice in Form DRC-01 dated 27.12.2023, for the year 2018-19, wherein, the respondent demanded reversal of ITC availed by the petitioner, on the ground that the petitioner had availed ITC from tax payer, who did not pay tax on outward supply made to the petitioner. Subsequently, vide the impugned order dated 29.04.2024, confirmed the said demand. Hence, the present Writ Petition. 4. Mr.Joseph Prabakar, learned counsel for the petitioner would submit that the respondent has issued a show cause notice in Form DRC-01, dated 27.12.2023, ....

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