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ANANDH STORE vs. COMMERCIAL TAX OFFICER, CHENGALPATTU
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

S. Rajendran

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	ANANDH STORE
Respondent	COMMERCIAL TAX OFFICER, CHENGALPATTU
Court	Madras High Court
State	Tamilnadu
Date	Jun 13, 2024
Order No.	Writ Petition No. 14849 of 2024 And W. M. P. Nos. 16106 & 16107 of 2024
Citation	2024(6) TAXREPLY 10155
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ORDER
ORDER An order in original dated 09.11.2023 is challenged on the ground that such order travelled beyond the scope of the show cause notice. In relation to financial year 2017-2018, proceedings were initiated against the petitioner by issuing show cause notice dated 20.10.2023. The petitioner replied thereto on 28.10.2023 and 06.11.2023. The impugned order was issued in the said facts and circumstances. 2. Learned counsel for the petitioner referred to the show cause notice and pointed out that the petitioner was called upon to show cause with regard to the short fall in Input Tax Credit (ITC) in GSTR 2A, as compared to petitioner's GSTR 3B return to the extent of Rs. 6,33,699/-. By contrast, he points out that the confirmed tax proposal under the impugned order is to the extent of Rs. 9,34,236/-. He further submits that the comparison between GSTR 2A and 3B should not have been undertaken for the financial year 2017-2018 in as much as the GSTR 2A form had not been presc....