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CHINNADURAI SARAVANAN vs. THE DEPUTY STATE TAX OFFICER-I & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Jayaprathap A N R
Res. Counsel
C.harsha Raj

Petitioner / Applicant

CHINNADURAI SARAVANAN
Respondent THE DEPUTY STATE TAX OFFICER-I & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 7, 2025
Order No.

W. P. No. 376 of 2025 and W. M. P. Nos. 421 and 422 of 2024

Citation

2025(1) TAXREPLY 12303
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ORDER

ORDER The present Writ Petition is filed challenging the impugned order passed by the first respondent dated 29.04.2024 relating to the assessment year 2018-19. 2. The petitioner is a proprietary firm and is registered under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, on verification of the monthly returns, it was found that there was mismatch between GSTR -3B and GSTR-2A. 2.1. Pursuant thereto, a notice in DRC-01A was issued to the petitioner on 09.07.2022, followed by a show cause notice in DRC 01 on 24.11.2023 and reminder on 12.04.2024. Further, personal hearing was offered on 16.04.2024. The petitioner filed its reply on 23.12.2023. However, the same was rejected on the premise that the taxpayer has failed to substantiate their claim as per Section 16(2) of CGST Act/TN GST Act of 2017 and the impugned order came to be passed, confirming the proposal. Aggrieved by the same, the pet....

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