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HOTEL SOUTHERN COMFORT vs. STATE TAX OFFICER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

R. Sivaraman

Res. Counsel

Harsha Raj

Petitioner / Applicant	HOTEL SOUTHERN COMFORT
Respondent	STATE TAX OFFICER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Nov 18, 2024
Order No.	W. P. No. 33258 of 2024 And W. M. P. Nos. 36061, 36064 & 36065 of 2024
Citation	2024(11) TAXREPLY 11733
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ORDER
ORDER By consent of both sides, this writ petition is taken up for final disposal at the stage of admission itself. 2. The present Writ Petition is filed challenging the impugned order dated 29.08.2024 relating to the assessment year 2019-2020. 3. The petitioner is a partnership concern engaged in the business of hotels, boarding and lodging and registered under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. While so, on examination of the information furnished under various heads and also the information furnished in GSTR1, GSTR2A, GSTR3B, EWB and other records, it was found that the petitioner have not declared the correct tax liability while filing the annual return of GSTR9, the following five defects were noticed. (i) Net tax under declared due to non-reconciliation of turnovers in other returns and E-way bill information. (ii) Excess claim of ITC (iii) Invalid ITC under Sec.16(4) ....