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BOOMI AGRO NEEDS vs. THE JOINT COMMISSIONER OF COMMERCIAL TAX & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
T.r.ramesh
Res. Counsel
C.harsha Raj

Petitioner / Applicant

BOOMI AGRO NEEDS

Respondent THE JOINT COMMISSIONER OF COMMERCIAL TAX & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 16, 2024
Order No.

W. P. No. 16988 of 2024 And W. M. P. Nos. 18716 & 18719 of 2024

Citation

2024(7) TAXREPLY 10271
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ORDER

ORDER An order in original dated 24.04.2024 is challenged in this writ petition primarily on the ground that the petitioner's contentions were not taken into account. Pursuant to an audit, observations were communicated to the petitioner on 15.12.2023. For the purposes of this case, the audit observations relating to the classification of tractors and that relating to the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A are relevant. By explanation dated 11.01.2024, the petitioner stated that the tractors are agricultural and not road tractors. Consequently, it was stated that such tractors are liable to be taxed at 12% and not at 28%. As regards the mismatch issue, the petitioner stated that the suppliers' concerned issued invoices in the following financial year and that the petitioner is entitled to claim Input Tax Credit (ITC) on such basis as per law. Being dissatisfied with such explanation, show cause notice dated 29.02.2024 was....

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