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CANDOUR AUTO COMPONENTS vs. DEPUTY COMMERCIAL TAX OFFICER/DEPUTY STATE TAX OFFICER-2
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

N.v. Balaji

Res. Counsel

G. Nanmaran

Petitioner / Applicant	CANDOUR AUTO COMPONENTS
Respondent	DEPUTY COMMERCIAL TAX OFFICER/DEPUTY STATE TAX OFFICER-2
Court	Madras High Court
State	Tamilnadu
Date	Aug 8, 2024
Order No.	WP. No. 21772 of 2024 And W. M. P. Nos. 23750 to 23752 of 2024
Citation	2024(8) TAXREPLY 10518
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ORDER
ORDER The present Writ Petition has been filed to call for the records of the respondents and quash the impugned order under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017 (“TNGST Act”)/Central Goods and Service Tax Act, 2017 [“CGST Act”] dated 12.12.2023 along with its annexure and the consequent Summary of the Order in Form GST DRC-07 dated 12.12.2023 both passed by the first respondent and both having Reference Number ZD331223074123X in GSTIN/ID: 33AAJFC2392Q1Z0 for the FY 2017-18. 2. The learned counsel for the petitioner submits that the show cause notice under Section 73 of the TNGST Act/CGST Act dated 12.12.2023 was issued raising a demand of Rs. 33,97,729/- for FY 2017-2018 including interest and penalty on the ground that the petitioner has availed excess input tax credit. The sole basis for making the allegation is that petitioner has availed input tax credit in excess of input tax credit statement as reflected in Form GSTR-2A.....