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C.M. PROMOTORS vs. THE DEPUTY STATE TAX OFFICER-2, TENKASI DISTRICT.
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

A.satheesh Murugan

Res. Counsel

R.suresh Kumar

Petitioner / Applicant	C.M. PROMOTORS
Respondent	THE DEPUTY STATE TAX OFFICER-2, TENKASI DISTRICT.
Court	Madras High Court
State	Tamilnadu
Date	Aug 13, 2024
Order No.	W. P(MD)No. 19247 of 2024 And W. M. P(MD)Nos. 16313 & 16314 of 2024
Citation	2024(8) TAXREPLY 10621
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ORDER
ORDER The present writ petition has been filed challenging the impugned order, dated 05.06.2023, whereby the petitioner was subjected to assessment under Section 74 of the TNGST Act, 2017 on the premise that there is mismatch between GSTR-1 and GSTR-3B. 2. The impugned order of assessment also provides a table indicating the issuance of notices in ASMT-10 and DRC-01A while also stating that no reply was filed nor has the petitioner appeared for the personal hearing. 3. It is submitted by the petitioner that although the impugned order states that DRC-01A, DRC-01 has been uploaded in the portal, however, the same has not been uploaded resulting in denying the petitioner an opportunity to put-forth his explanation. It is also submitted that, as a matter of fact, the respondent has proceeded to recover a sum of Rs. 11,88,000/- representing the entire taxes under the CGST, SGST and penalty under Section 74(1) at 100%. It is submitted that the impugned proceedings i....