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JEGATHEESWARAN vs. THE ASSISTANT COMMISSIONER (STATE TAXES) , RAJAPALAYAM
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

M. Iniyavan

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	JEGATHEESWARAN
Respondent	THE ASSISTANT COMMISSIONER (STATE TAXES) , RAJAPALAYAM
Court	Madras High Court
State	Tamilnadu
Date	Sep 18, 2024
Order No.	W. P(MD)No. 22226 of 2024 And W. M. P(MD)Nos. 18783 & 18785 of 2024
Citation	2024(9) TAXREPLY 11169
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ORDER
ORDER The present writ petition is filed challenging the impugned order issued by the respondent in Reference No.ZD330423141553R, dated 28.04.2023 for the assessment year 2019-2020. 2. It is submitted by the learned Counsel for the petitioner that the petitioner is running a Mobile shop under the name and style of 'Aishwarya Mobiles' and filed GSTR-3B returns for the assessment year 2019-2020 to the respondent. Upon verification, the respondent found that the petitioner had availed Input Tax Credit in excess of the credit reflected in the GSTR-2A statement and hence, the respondent issued Form ASMT-10 on 03.06.2022, followed by a notice of intimation in Form DRC-01A, dated 11.08.2022 and Form DRC-01 issued on 09.02.2023. The petitioner was issued with a notice for personal hearing, dated 21.03.2023 and he appeared before the respondent and explained his case. However, the respondent had not accepted the explanation of the petitioner. It is submitted that the responde....