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CONTEMPORARY LEATHER PRIVATE LIMITED vs. ASSISTANT COMMISSIONER (ST) POONAMALLEE ASSESSMENT CIRCLE CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

N.murali

Res. Counsel

V.prasanth Kiran

Petitioner / Applicant	CONTEMPORARY LEATHER PRIVATE LIMITED
Respondent	ASSISTANT COMMISSIONER (ST) POONAMALLEE ASSESSMENT CIRCLE CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 18, 2024
Order No.	W. P. No. 15024 of 2024 and WMP Nos. 16324 and 16325 of 2024
Citation	2024(6) TAXREPLY 11311
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ORDER
ORDER An order in original dated 31.12.2023 is assailed on the ground that sufficient opportunity was not provided to the petitioner to contest the tax proposal on merits. Proceedings were initiated against the petitioner by issuing show cause notice dated 30.09.2023. By such show cause notice, the petitioner was called upon to show cause as to why tax liability should not be imposed in respect of the mismatch between the petitioner’s GSTR 3B return and the auto populated GSTR 2A. The impugned order was issued thereafter on 31.12.2023. 2. Learned counsel for the petitioner submits that GSTR-2A was notified by circular dated 11.11.2019, and is therefore inapplicable in respect of financial year 2017-2018. In spite of bringing this to the notice of the Assessing Officer by reply dated 11.12.2023, he submits that the tax proposal was confirmed. He further submits that the petitioner is in a position to establish that only eligible ITC was claimed if provided an opportunit....