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ELANGO AUTO ELECTRICALS vs. DEPUTY STATE TAX OFFICER-1, POLLACHI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

R. Hemalatha

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	ELANGO AUTO ELECTRICALS
Respondent	DEPUTY STATE TAX OFFICER-1, POLLACHI
Court	Madras High Court
State	Tamilnadu
Date	Aug 7, 2024
Order No.	W. P. No. 20017 of 2024 And W. M. P. Nos. 21917 & 21918 of 2024
Citation	2024(8) TAXREPLY 10539
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ORDER
ORDER This writ petition has been filed challenging the order in Form GST DRC - 07 in GSTIN: 33AAGPE0732P1ZU/2021-2022 and the consequential order in Reference No.ZD3308231060700, dated 18.08.2023, passed by the respondent. 2. According to the petitioner, they are a registered dealer on the files of the respondent and GST Department. For the Financial Year 2021-2022, they filed monthly returns in GSTR 3B and GSTR 1 and duly paid tax liability. On scrutiny of the same, the respondent issued Form ASMT 10 dated 28.10.2022, calling upon the petitioner to explain the reasons for the difference of tax amount between GSTR 3B and GSTR 1 for the month of July, 2021, to which, the petitioner filed its reply on 01.11.2022 stating that there was some clerical error in GSTR 3B, but GSTR 1 was filed correctly. They also sought time for submitting the original bills. However, the respondent issued Form GST DRC 01A dated 01.02.2023 observing that the petitioner's reply dated 01.11.2022 ....