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DAMRO FURNITURE PRIVATE LIMITED vs. THE STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
G. Shiva Kumar
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

DAMRO FURNITURE PRIVATE LIMITED
Respondent THE STATE TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Dec 2, 2024
Order No.

W. P. No. 36056 of 2024 And W. M. P. Nos. 38952 and 38954 of 2024

Citation

2024(12) TAXREPLY 12200
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 18.07.2024 on the premise that the same supplies are subject to assessment more than once. 2. It is submitted by the learned counsel for the petitioner that there were two assessment proceedings which were undertaken simultaneously for the very same period viz., 2019-20. The first proceeding commenced with the issuance of a notice dated 30.05.2023 in DRC-01A, followed by a Show Cause Notice in Form DRC-01 dated 18.07.2024 and culminated in an order dated 21.08.2024 wherein the proposal to reverse the Input Tax Credit was dropped. The second impugned proceeding commenced with the issuance of a notice dated 29.08.2023, followed by a Show Cause Notice in DRC-01A dated 17.05.2024 and culminated in confirming the proposal to reverse the Input Tax Credit to the extent of Rs. 13,28,002/- though it was originally proposed to reverse the Input Tax Credit to the extent of Rs. 54,06,825/-. 3. It is the ca....

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