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GEETHANJALI vs. ASSISTANT COMMISSIONER OF CGST & CE COIMBATORE AUDIT CIRCLE II
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
B. Raveendran
Res. Counsel
Sai Sujan Tayi

Petitioner / Applicant

GEETHANJALI

Respondent ASSISTANT COMMISSIONER OF CGST & CE COIMBATORE AUDIT CIRCLE II
Court Madras High Court
State

Tamilnadu

Date Feb 7, 2023
Order No.

W.P. No.35024 of 2022 and W.M.P. Nos.34458 and 34461 of 2022

Citation

2023(2) TAXREPLY 7094
Original Order
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ORDER

ORDER The petitioner has challenged the impugned notice dated 12.12.2022 issued by the respondent. Under the impugned notice on account of the alleged mismatch, the respondent has intimated the petitioner about the amount they are liable to pay towards CGST and SGST in respect of tax invoices, dated 27.01.2018, 29.01,2018 12.02.2018, 12.02.2018 and 15.02.2018. 2. According to the respondent though the input tax credit in respect of the aforementioned invoices has been claimed by the petitioner, the supplier has not paid the tax amounts to the respondent. A detailed reply has been sent to the impugned notice dated 12.12.2022 by the petitioner dated 06.01.2023. As seen from the reply it has been acknowledged by the Superintendent of the GST department on the same date i.e., 06.01.2023 itself. The contention of the petitioner is as follows :- a) Despite having furnished the details of the Seller to the respondent in respect of the aforementioned invoices, the respondent has....

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