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B. RAMA CONTRACTOR vs. THE COMMERCIAL TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

E. Abinayalakshana

Res. Counsel

V. Prashanth Kiran

Petitioner / Applicant	B. RAMA CONTRACTOR
Respondent	THE COMMERCIAL TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Dec 18, 2024
Order No.	W. P. No. 38717 of 2024 and W. M. P. Nos. 41917 and 41920 of 2024
Citation	2024(12) TAXREPLY 12543
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ORDER
ORDER The present writ petition is filed challenging the impugned order in GSTIN:33ARSPR9455K1ZU/2022-2023 dated 19.08.2024, passed by the 1st respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a service provider and is registered under the GST Act. During the relevant period of 2022-23, the petitioner has filed the returns and paid appropriate taxes. While so, there was an inspection at the petitioner's place of business on 12.03.2024. During the course of the inspection the following defects were noticed: (i) Wrong availment of Input Tax Credit in contravention to Section 16 and 17 of the Act. (ii) Rate of Tax Difference. (iii) E-way Bill Mismatch / 2022-23. (iv) Non filing of GSTR 9C / 2022-23. (v) Belated return filing for 2022-23 - Interest. 3. It is submitted by the learned counsel for the petitioner that a notice ....