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JOTHI AGENCY(GANESHKUMAR) vs. THE STATE TAX COMMISSIONER (GST) AND OTHER
(Madras High Court)

Hon'ble Judges:

M.NIRMAL KUMAR
Pet. Counsel
K.vadivelu
Res. Counsel
P.subbaraj

Petitioner / Applicant

JOTHI AGENCY(GANESHKUMAR)
Respondent THE STATE TAX COMMISSIONER (GST) AND OTHER
Court Madras High Court
State

Tamilnadu

Date Sep 2, 2022
Order No.

W.P(MD).No.20622 of 2022 And W.M.P(MD)Nos.14948 and 14949 of 2022

Citation

2022(9) TAXREPLY 6347
Original Order
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ORDER

The petitioner is a proprietor of Jothi agency filed this writ petition seeking for quashing the impugned order in Reference No.ZD330522010718P, dated 23.05.2022. 2. The petitioner purchasing edible oil from the whole sale dealer and doing retail business. The petitioner filed monthly returns, namely, GSTR-1 and GSTR-3B under the Goods and Service Tax Act from 01.04.2022 to 31.03.2022. The petitioner was served with a notice on 10.02.2022 stating that on scrutiny of Form GSTR-1 Vs GSTR-3B, it was found grossly in variance. After receipt of the notice, the petitioner filed his objections on 06.05.2022 and informed that the difference is Rs.3,26,721/-, but the notice shown difference of Rs.59,57,314/-. The petitioner enclosed the difference between the purchase and sale details, tabulation also produced in the affidavit. These factors were not considered and further, no personal hearing was given to the petitioner and the impugned order, is cryptic an nonspeaking order passed with....

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