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ARUL RUBBERS PVT LTD. vs. ASSISTANT COMMISSIONER (ST) , HOSUR
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P. Gowtham

G. Natarajan

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	ARUL RUBBERS PVT LTD.
Respondent	ASSISTANT COMMISSIONER (ST) , HOSUR
Court	Madras High Court
State	Tamilnadu
Date	Jul 1, 2024
Order No.	W. P. No. 16036 of 2024 And W. M. P. Nos. 17533 And 17534 of 2024
Citation	2024(7) TAXREPLY 10092
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ORDER
ORDER An order dated 27.04.2024 is assailed primarily on the ground that the documents placed on record by the petitioner were not duly taken into consideration. A draft proposal dated 21.12.2023 was received by the petitioner pursuant to an audit. The petitioner replied thereto on 28.12.2023. A show cause notice dated 29.12.2023 was issued shortly after receipt of the petitioner's reply. The petitioner replied to such show cause notice on 29.03.2024. The impugned order was issued thereafter. 2. Learned counsel for the petitioner submits that two issues were dealt with both in the draft proposal and the show cause notice. The first issue related to the turnover of the petitioner as reported in the GSTR 3B return for July 2018-19. He submits that an inadvertent error was committed by reporting Rs. 107,59,17,561/- instead of Rs. 1,07,59,175/-. He also points out that the error was rectified while filing the GSTR 1 return for July 2018-19 and the reconciliation statement in....