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GILLETTE INDIA LIMITED vs. ASSISTANT COMMISSIONER CHOLAVARAM ASSESSMENT CIRCLE, CHENNAI.
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Vijay Narayanan
Rahul Unnikrishnan
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

GILLETTE INDIA LIMITED
Respondent ASSISTANT COMMISSIONER CHOLAVARAM ASSESSMENT CIRCLE, CHENNAI.
Court Madras High Court
State

Tamilnadu

Date Dec 2, 2024
Order No.

W. P. No. 33728 of 2024 and W. M. P. Nos. 36523 and 36525 of 2024

Citation

2024(12) TAXREPLY 12111
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 13.08.2024 on the premise that the impugned order levies tax on supplies outside the State of Tamil Nadu, thereby suffers from want of jurisdiction. The impugned order is also challenged on the premise that it raises demand in excess of the amount of taxes proposed in the show cause notice thereby violating the mandate contained in Section 75 (7) of the Act and thus violates principles of natural justice. 2. The petitioner is engaged in manufacturing and trading of various personal grooming and oral care products. The petitioner is a registered dealer under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. While scrutinizing the petitioner's return, it was found that there was mismatch between GSTR 3B and GSTR 2A/ 2B. Subsequently, a notice in ASMT-10 was issued on 15.11.2023 and another notice was issued in DRC-01A to the ....

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