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JANAPRIYAA SUPER MARKET AND OTHERS vs. THE DEPUTY COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHERS
(Madras High Court)

Hon'ble Judges:

M.NIRMAL KUMAR
Pet. Counsel
Raja Karthikeyan
Res. Counsel
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Petitioner / Applicant

JANAPRIYAA SUPER MARKET AND OTHERS
Respondent THE DEPUTY COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 23, 2022
Order No.

W.P.(MD)No.12965 of 2022 And W.M.P.(MD)No.9209 of 2022

Citation

2022(6) TAXREPLY 6217
Original Order
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ORDER

ORDER The impugned proceedings passed by the respondent in DIN: 20220359XO000000E223 dated 14.03.2022, is under challenge in the present Writ Petition. 2. The contention of the petitioner is that the petitioner is running Super Market in the name and style of 'M/s.Janapriyaa' registered with the respondent Department and regularly filing the monthly returns under Goods and Service Tax Act (in short 'GST'). Based on the scrutiny and verification of GSTR-3B returns filed for the financial year July '2017 to March '2018, the respondent's Office issued notice dated 14.06.2021. The show cause notice was issued on the ground that the petitioner have wrongly availed the Input Tax Credits (in short 'ITC') to the tune of Rs.24,81,960/- (CGST of Rs.12,27,669/- and TNGST of Rs.12,27,669/- and IGST of Rs.26,622/-) and short payment of TNGST of Rs.4,26,990/- on the supplies, during the assessment period. Thereafter, the petitioner have filed objections....

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28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).