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CHELLAM MOBILES vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

S. SRIMATHY
Pet. Counsel
B.rooban
Res. Counsel
M.ramesh

Petitioner / Applicant

CHELLAM MOBILES
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 24, 2023
Order No.

W.P (MD)No.8351 of 2023 And W.M.P(MD)No. 7691 of 2023

Citation

2023(7) TAXREPLY 7704
Original Order
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ORDER

ORDER This writ petition is filed for Writ of Certiorari to quash the impugned Assessment order, dated 27.12.2022. 2. Heard Mr.B.Rooban, the Learned Counsel appearing for the petitioner and Mr.M.Ramesh, the Learned Government Advocate for the respondents and perused the material documents available on record. 3. The petitioner is a proprietrix running in the name of Chellam Mobiles and is registered under GST. For the Assessment year 2020-2021 (TANVAT), the petitioner has reported the total taxable turn over as Rs. 14,08,32,411/- and Rs. 13,58,32,411/- respectively, through returns. 4. The 2nd respondent has issued an intimation in the Form GST DRC -01A, dated 11.08.2022, stating that there is a difference of Rs. 50 lakhs in exempted turn over reported as per GSTR 3B and GSTR 1. Further the 2nd respondent has also demanded the petitioner to pay interest of Rs. 550/- for the belated filing of return for the month of January 2020-2021. The responden....

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