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JSR INFRA DEVELOPERS PVT. LTD. & OTHERS vs. STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

C. Natrajan

G. Gokul Kishore

Res. Counsel

V. Prashanth Kiran

Petitioner / Applicant	JSR INFRA DEVELOPERS PVT. LTD. & OTHERS
Respondent	STATE TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 24, 2024
Order No.	W. P. No. 14415 of 2024 And W. M. P. Nos. 15680 & 15682 of 2024
Citation	2024(6) TAXREPLY 10022
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ORDER
ORDER An order in original dated 26.12.2023 is assailed on the ground of non-application of mind and failure to consider the material placed on record by the petitioner. 2. The petitioner received a show cause notice dated 23.03.203 in respect of multiple heads of demand. The said show cause notice was replied to on 04.09.2023. The impugned order was issued thereafter on 26.12.2023. 3. Learned counsel for the petitioner refers to the reply dated 14.09.2023 and contends that the petitioner provided a detailed explanation with regard to the tax proposal. He points out that tax proposals Nos.1 and 3 relate to the difference between the GSTR 1 and GSTR 3B returns. While tax proposal No.1 is confined to July 2017, he points out that tax proposal No.3 relates to the entire assessment period of 2018-19. Therefore, he submits that there is duplication. As regards tax proposal No.6, he submits that GST is payable at 12% on road works irrespective of whether such services were pro....