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JAYASRI TRADERS vs. THE ASSISTANT COMMISSIONER (ST) VILLUPURAM II ASSESSMENT CIRCLE & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
T.c.prakash
Res. Counsel
V.prasanth Kiran

Petitioner / Applicant

JAYASRI TRADERS

Respondent THE ASSISTANT COMMISSIONER (ST) VILLUPURAM II ASSESSMENT CIRCLE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 11, 2024
Order No.

W. P. No. 13530 of 2024 and W. M. P. Nos. 14680 & 14681 of 2024

Citation

2024(6) TAXREPLY 11306
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ORDER

ORDER An order dated 28.06.2023 is assailed in this writ petition on the ground that the materials placed on record by the petitioner were not duly considered. 2. The petitioner had purchased a car and availed of Input Tax Credit (ITC) in relation thereto. Upon realizing that ITC should not have been availed of in respect of such purchase, the petitioner paid the tax dues under Form GST DRC 03 on 12.09.2023. This was communicated to the respondent in reply dated 12.06.2023 to show cause notice dated 03.05.2023. The impugned order was issued in these facts and circumstances. 3. Learned counsel for the petitioner submits that proceedings were initiated under Section 74 of applicable GST enactments and 100% penalty was imposed in spite of the petitioner remitting the requisite tax amount prior to the issuance of the impugned order. Therefore, he submits that the matter requires re-consideration. On instructions, he submits that the petitioner agrees to remit 10% of the cess....

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