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GLO SHIPPING LOGISTICS PVT. LTD. vs. THE STATE TAX OFFICER, CHENNAI, TAMILNADU
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Aparna Nandakumar
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

GLO SHIPPING LOGISTICS PVT. LTD.
Respondent THE STATE TAX OFFICER, CHENNAI, TAMILNADU
Court Madras High Court
State

Tamilnadu

Date Nov 12, 2024
Order No.

W. P. No. 33358 of 2024 And W. M. P. Nos. 36137 and 36138 of 2024

Citation

2024(11) TAXREPLY 11859
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ORDER

ORDER The present writ petition is filed challenging the impugned assessment order dated 31.08.2024 on the premise that the impugned order traverses beyond the show cause notice thereby suffers from violation of principle of natural justice apart from being contrary to the mandate under Section 75(7) of the GST Act. 2. The petitioner herein is a private limited company providing non-vessel operating common carrier services specializing in both full container load and less than container goods (grouped shipments).The petitioner is registered under the GST Act and has filed its return and paid appropriate taxes for the period 2019-20. On examination of the information furnished in the return under various heads the following defects were noticed: (i) Under declaration of output tax (ii) Excess claim of Input Tax (iii)Under Declaration of Ineligible Input Tax Credit (iv) Claim of Input Tax on non business transaction and exempt supplies contrary to the restricti....

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