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ARUPADAI INFRASTRUCTURE vs. THE DEPUTY STATE TAX OFFICER MADURANTHAGAM, THE BRANCH MANAGER CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
S.p.sri Harini
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

ARUPADAI INFRASTRUCTURE
Respondent THE DEPUTY STATE TAX OFFICER MADURANTHAGAM, THE BRANCH MANAGER CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 30, 2024
Order No.

W. P. No. 11342 of 2024, W. M. P. Nos. 12436 & 12437 of 2024

Citation

2024(4) TAXREPLY 10817
Original Order
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ORDER

ORDER An assessment order dated 17.11.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the order impugned here in until after such order was issued. The present writ petition was filed after filing a rectification petition, which was rejected. 2. Learned counsel for the petitioner referred to the impugned order and pointed out that such order deals with two issues. As regards the first issue pertaining to the difference between the petitioner's GSTR 3B returns and the GSTR 1 statement, she points out that the petitioner remitted the tax dues relating thereto under DRC 03 dated 30.11.2023. With regard to the second issue pertaining to RCM liability mismatch, she points out that the mismatch occurred on account of an inadvertent error committed by the petitioner while filing GSTR 3B returns during the ....

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