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H.K. ENTERPRISES vs. THE COMMERCIAL TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

R. Ananth

Res. Counsel

T.n.c.kaushik

Petitioner / Applicant	H.K. ENTERPRISES
Respondent	THE COMMERCIAL TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jan 28, 2025
Order No.	W. P. No. 1977 of 2025 And W. M. P. Nos. 2314, 2317 and 2318 of 2025
Citation	2025(1) TAXREPLY 12355
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ORDER
ORDER The present writ petition is filed challenging the impugned order passed by the first respondent dated 16.08.2024 on the premise that the petitioner had not submitted its reply when, in fact, the petitioner had submitted its reply on 18.10.2023 in response to the notice in DRC-01 dated 13.07.2023. It was thus submitted that the impugned order suffers from non-application of mind to the material on record. 2. The petitioner is a civil works contractor. The petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period of 2019-20, the petitioner filed its returns and paid the appropriate taxes. However, on scrutiny of the petitioner's return, the following discrepancies were noticed viz., i. Mismatch between GSTR-3B and GSTR-2A ii. Suppression of Inward Supply 2.1. Pursuant thereto, a notice in ASMT-10 was issued on 15.06.2022, followed by notice in DRC-01A on 12.05.2023 and DRC-01 on 13.07.2023. Personal hearings were off....