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KALIAPPA INDANE GAS AGENCIES vs. THE STATE TAX OFFICER (ST) , POLLACHI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

S. Ramathan

Res. Counsel

Amirta Poonkodi Dinakaran

Petitioner / Applicant	KALIAPPA INDANE GAS AGENCIES
Respondent	THE STATE TAX OFFICER (ST) , POLLACHI
Court	Madras High Court
State	Tamilnadu
Date	Aug 13, 2024
Order No.	W. P. No. 21932 of 2024 And W. M. P Nos. 23914 and 23915 of 2024
Citation	2024(8) TAXREPLY 10678
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ORDER
ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records of the respondent in his proceedings in GSTIN: 33AARFK0218K1ZB/2022-23, dated 16.10.2023 and quash the same. 2. It is the case of the petitioner that the respondent issued an intimation in GST DRC-01A, dated 07.08.2023 stating that the petitioner has wrongly availed ITC on the purchase of Motor Vehicle. The respondent has proposed to levy tax of Rs. 2,51,054/-, interest of Rs. 47,872/- and penalty of Rs. 2,51,054/- under CGST and SGST respectively. The respondent also issued notice in GST DRC 01, dated 25.03.2023. Since the petitioner has no knowledge and access to the portal, he could not file a reply. The petitioner has made DRC 03, dated 10.10.2023 and made reversal of credit of Rs. 2,51,054/-. The petitioner has also paid interest of Rs. 18,128/- under CGST and SGST respectively. The respondent has simply confirmed the proposal and has levied tax of Rs. 2,51,054/-, ....