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DEVI vs. DEPUTY STATE TAX OFFICER CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

G.derrick Sam

Adithya Reddy

Res. Counsel

V.prashanth Kiran

Petitioner / Applicant	DEVI
Respondent	DEPUTY STATE TAX OFFICER CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 24, 2024
Order No.	W. P. No. 10728 of 2024 and W. M. P. Nos. 11807 & 11808 of 2024
Citation	2024(4) TAXREPLY 10836
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ORDER
ORDER An order in original dated 04.08.2023 is assailed on the ground of denial of reasonable opportunity to the petitioner. 2. The petitioner asserts that she is engaged in the business of dealing in construction material. Upon receipt of show cause notice dated 24.06.2023, the petitioner replied on 25.07.2023 by stating that a commercial vehicle was purchased. 3. Learned counsel for the petitioner submits that the tipper lorry was purchased in furtherance of business and that such commercial vehicle does not fall within the scope of sub-section (5) of Section 17 of applicable GST enactments. He also points out that the petitioner's reply to the show cause notice was disregarded while recording conclusions in the impugned order. By placing reliance on the invoice, he seeks an opportunity to persuade the respondent that the petitioner was entitled to ITC in respect of such purchase. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the resp....