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BALAJI TRADING COMPANY vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Pooja Chopda
Res. Counsel
G. Nanmaran

Petitioner / Applicant

BALAJI TRADING COMPANY

Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 28, 2024
Order No.

W. P. No. 24313 of 2024 And W. M. P. Nos. 26562 & 26563 of 2024

Citation

2024(8) TAXREPLY 10766
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ORDER

ORDER The writ petition has been filed challenging the order of the respondent dated 15.11.2023 and the consequential order under Section 73 and summary of the order in Form GST DRC-07 both dated 16.11.2023 relating to the financial year 2017-18. 2. The learned counsel for the petitioner contends that the respondent issued an intimation in Form GST DRC-01A dated 20.06.2023, and a notice in Form GST DRC-01 dated 10.08.2023, proposing to levy tax on the grounds of alleged discrepancies between GSTR-1 and GST R-B, and the alleged excess availment of Input Tax Credit (ITC). The learned counsel further submits that the petitioner, under the bona fide belief that its consultant had submitted a suitable response to the notices, was surprised when the respondent issued a demand notice on 04.06.2024 confirming the alleged tax arrears along with interest and penalty. Subsequently, the respondent passed the impugned orders confirming the proposals in the notices, on the grounds that no....

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