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AMICI DESIGN PRIVATE LIMITED vs. THE STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
C.rekhakumari
Res. Counsel
K.vasanthamala

Petitioner / Applicant

AMICI DESIGN PRIVATE LIMITED
Respondent THE STATE TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 3, 2024
Order No.

Writ Petition No. 11589 of 2024 And W. M. P. Nos. 12684 & 12686 of 2024

Citation

2024(6) TAXREPLY 9975
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ORDER

ORDER An order in original dated 19.07.2023 is assailed on the ground that amounts paid by the petitioner towards tax and interest were not taken into consideration and on the ground that a reasonable opportunity was not provided. 2. Upon perusal of returns filed by the petitioner, a notice in Form ASMT 10 was issued to the petitioner on 11.03.2023. By reply dated 26.04.2023, the petitioner agreed to reverse Input Tax Credit (ITC) to the extent of Rs. 66,920/- each towards CGST and SGST. Thereafter, a show cause notice dated 22.05.2023 was issued to the petitioner. The petitioner did not reply thereto. The impugned order was issued in these facts and circumstances. 3. Learned counsel for the petitioner referred to the reply to the notice in Form ASMT 10 and to the payment receipt in respect of payment of tax along with interest. She also pointed out that Form GST DRC-03 in respect of such payment was subsequently uploaded on 19.07.2023. 4. Mrs.K.Vasanthamala, learned....

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