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ENGINEERS CONCRETE vs. THE ASSISTANT COMMISSIONER (ST) , MADURAI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja.karthikeyan
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

ENGINEERS CONCRETE
Respondent THE ASSISTANT COMMISSIONER (ST) , MADURAI
Court Madras High Court
State

Tamilnadu

Date Jul 16, 2024
Order No.

W. P. (MD) No. 15928 of 2024 And W. M. P. (MD) No. 13846 of 2024

Citation

2024(7) TAXREPLY 10253
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ORDER

ORDER In this writ petition, the petitioner has challenged the impugned assessment order dated 28.12.2023 passed for the assessment year 2017-18 by the respondent. The impugned order precedes the notice in ASMT-10 dated 07.08.2023 and the notice in DRC 01 dated 29.09.2023. 2. By the impugned order, the respondent has confirmed the demand that was proposed in the notice in DRC 01 dated 29.09.2023, as the petitioner has failed to file a reply. It is submitted that there is no variation between the returns filed by the petitioner in GSTR 3B and GSTR 9. However, the demand has been confirmed by the respondent based on the mismatch between the GSTR 2A and GSTR 3B, even though an amendment came into force only on 01.01.2022. It is submitted that the impugned order is also barred by limitation. 3. Although the petitioner has made several submissions touching upon the merits of the case, I do not wish to give any observations on the same. Suffice to state that the petitioner can....

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