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JAYAM SAI CONCRETE WORKS vs. THE STATE TAX OFFICER INVESTIGATION GR-I, ERODE.
(Madras High Court)

Hon'ble Judges:

SATHYA NARAYANA PRASAD

Pet. Counsel

R. Hemalatha

Res. Counsel

T.n.c Kaushik

Petitioner / Applicant	JAYAM SAI CONCRETE WORKS
Respondent	THE STATE TAX OFFICER INVESTIGATION GR-I, ERODE.
Court	Madras High Court
State	Tamilnadu
Date	Dec 9, 2024
Order No.	W. P. No. 37384 of 2024 And W. M. P. Nos. 40392 & 40393 of 2024
Citation	2024(12) TAXREPLY 12143
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ORDER
ORDER Mr.T.N.C Kaushik, learned Additional Government Pleader (Tax) takes notice on behalf of the respondent. With the consent of both parties, this writ petition is taken up for final disposal at the admission stage itself. 2. The present writ petition is filed challenging the impugned order passed by the respondent dated 30.08.2024 relating to the assessment year 2019-20. 3. The petitioner is engaged in a wholesaler/distributor of cement products. The petitioner is a registered dealer under Goods and Services Act, 2017. During the course of Audit Inspection conducted on 24.03.2023, the officers had verified the documents and records filed by the petitioner for FY 2019-20 and had found certain discrepancies as follows: a) Non-filing of returns in FORM GSTR 9 & 9C (Defect No.1) b) Non-payment of tax under RCM for the freight charges (Defect No.2) c) Non-Generation of outward E-way bills (Defect No.3) 4. Learned counsel appearing for the petitioner sub....