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JINVAR TRADING COMPANY vs. THE COMMERCIAL TAX OFFICER-2, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
C.rekhakumari
Res. Counsel
K.vasanthamala

Petitioner / Applicant

JINVAR TRADING COMPANY
Respondent THE COMMERCIAL TAX OFFICER-2, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 3, 2024
Order No.

Writ Petition No. 11748 of 2024 And W. M. P. Nos. 12825 & 12827 of 2024

Citation

2024(6) TAXREPLY 9822
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ORDER

ORDER An order in original dated 30.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the petitioner's part-time accountant did not verify the “View Additional Notices and Orders” tab on the GST portal, wherein the notices and orders were uploaded, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the tax proposal pertains to the disparity between the petitioner's GSTR 3B return and the GSTR 1 statement. She further points out that such disparity arose on account of the calculation of GST at 36% in the GSTR 1 statement. She also points out that a sum of Rs. 68,677/- was recovered from the petitioner by way of debit from the petitioner's electronic credit ledger. She points out that this amount represents a significant portion o....

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