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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
Original Order
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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....

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