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ANNAI ABIRAMI ELECTRICALS vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
B. Rooban
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

ANNAI ABIRAMI ELECTRICALS
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 11, 2024
Order No.

W. P. (MD)No. 21684 of 2024 And W. M. P(MD). No. 18317 of 2024

Citation

2024(9) TAXREPLY 11167
Original Order
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ORDER

ORDER The present Writ Petition is filed challenging the impugned order dated 30.07.2024 on the premise that the petitioner's claim of Input Tax Credit has been disallowed without considering the petitioner's objection, thereby suffers from violation of principles of natural justice. 2. The petitioner is a proprietary concern carrying on business under the name and style of ''Annai Abirami Electricals'' and dealer in wholesale of electrical goods and he is registered under the GST Act. It is submitted that during the assessment year 2019-2020, the petitioner filed its return and paid the appropriate taxes. The petitioner, while submitting his return, has inadvertently entered the Input Tax Credit in column 4(A)(3) instead of Section 4(A)(5), which submitted to be a clerical error apparent. 3. While so, a notice dated 22.05.2024 was issued, wherein it was proposed to reject the returns on the premise that the examination of the information furnishe....

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