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INDU HOUSING DEVELOPMENT (CHENNAI) PRIVATE LIMITED vs. ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

T. R. Ramesh

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	INDU HOUSING DEVELOPMENT (CHENNAI) PRIVATE LIMITED
Respondent	ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 21, 2024
Order No.	Writ Petition No. 15537 of 2024 And W. M. P. Nos. 16898 & 16900 of 2024
Citation	2024(6) TAXREPLY 9986
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ORDER
ORDER An order in original dated 28.12.2023 is assailed on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. Pursuant to show cause notice dated 29.09.2023, the impugned order was issued on 28.12.2023. The petitioner asserts that he was unaware of proceedings and therefore could not participate in the same. It is further stated that the petitioner came to know of these proceedings recently. 2. Learned counsel for the petitioner submits that the tax proposal pertains to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. If provided an opportunity, learned counsel submits that the petitioner would be in a position to establish that only eligible Input Tax Credit (ITC) was claimed. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accep....