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

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

G. Natarajan

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	JSR INFRA DEVELOPERS PVT. LTD.
Respondent	STATE TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 24, 2024
Order No.	W. P. No. 10715 of 2024 And W. M. P. Nos. 11800 And 11803 of 2024
Citation	2024(4) TAXREPLY 9516
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ORDER
ORDER An order in original dated 09.11.2023 is challenged in this writ petition. Upon receipt of show cause notice dated 09.05.2023, the petitioner replied on 28.08.2023 and 31.08.2023. The impugned order was issued later on 09.11.2023. 2. Learned counsel for the petitioner referred to the impugned order at page nos.46 and 47 of the typed set of papers. As regards items 6 to 20 except items 12, 14 and 15, he submitted that all these items were subject to tax on reverse charge basis although these items are not notified for being taxed on reverse charge basis. In spite of providing an explanation that these expenses should be charged on forward charge and not on reverse charge basis, he submits that the tax proposal was confirmed without providing any reason in support of such conclusions. As regards Sl.no.24 pertaining to ineligible Input Tax Credit (ITC), learned counsel referred to the petitioner's reply and pointed out that this item pertains to a purchase by the peti....