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ANWAR TRADERS vs. THE STATE TAX OFFICER (INSPN.) - 4, TIRUNELVELI.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

Raja. Karthikeyan

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	ANWAR TRADERS
Respondent	THE STATE TAX OFFICER (INSPN.) - 4, TIRUNELVELI.
Court	Madras High Court
State	Tamilnadu
Date	Aug 2, 2024
Order No.	W. P. (MD) No. 18782 of 2024 And W. M. P. (MD) No. 15893 of 2024
Citation	2024(8) TAXREPLY 10852
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ORDER
ORDER The petitioner is before this Court against the impugned Assessment Order dated 04.03.2024 passed by the respondent under Section 74 of the respective GST Enactments for the Assessment Year 2017-2018. 2. The petitioner's premise was inspected from 17.04.2023 to 19.04.2023 under Section 67 of the TNGST Act, 2017, wherein, certain defects were pointed out. It appears that in response to the same, the petitioner has paid certain amounts which has been captured in the impugned Assessment Order which reads as under:- For defect No.2 the tax payer paid the tax due of CGST Rs. 16,742/- & SGST Rs. 16,742/- through DRC-03 on 19.04.2023 (ARN AD330423029052P) at the time of inspection and proposed levy of interest under section 50(1) and penalty under sec.74(5) is confirmed. 3. Thereafter, the petitioner was issued with Notice in Form GST DRC-01A dated 14.09.2023 followed by the Notice in Form GST DRC-01 dated 23.09.2023. The petitioner failed to respond to the sa....