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FAZIL TRADER @ FAROOK vs. DEPUTY STATE TAX OFFICER/DEPUTY COMMERCIAL TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
G. Vardini Karthik
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

FAZIL TRADER @ FAROOK

Respondent DEPUTY STATE TAX OFFICER/DEPUTY COMMERCIAL TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 24, 2024
Order No.

W. P. No. 18424 of 2024 And W. M. P. Nos. 20228 & 20229 of 2024

Citation

2024(7) TAXREPLY 10365
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ORDER

ORDER By this writ petition, order in original dated 26.12.2023 is assailed on the ground that two parallel proceedings were initiated in respect of the same assessment period. The petitioner asserts that two parallel proceedings were initiated in respect of the same assessment period pursuant to scrutiny of returns. In view of the confusion entailed by the initiation of such proceedings, it is stated that the petitioner could not participate in proceedings. 2. Learned counsel for the petitioner contends that one proceeding was initiated in respect of the mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A, whereas a separate proceeding was initiated in respect of the mismatch between the petitioner's GSTR 1 and 3B returns. She contends that Section 73 uses the expression “order” and not “orders” and that this implies that only one order should be issued in respect of a specific assessment period. She also contends....

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