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KARTHIK KUMAR YOGAPRIYA vs. THE STATE TAX OFFICER (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
N.v.narayanan
Res. Counsel
Amrita Dinakaran

Petitioner / Applicant

KARTHIK KUMAR YOGAPRIYA
Respondent THE STATE TAX OFFICER (FAC) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Dec 19, 2024
Order No.

W. P. No. 38946 of 2024 And W. M. P. Nos. 42186 and 42187 of 2024

Citation

2024(12) TAXREPLY 12223
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 19.08.2024 on the limited ground that the impugned order proceeds on the basis that no reply was filed overlooking the fact that the petitioner had in fact filed its reply to the show cause notice vide letter dated 17.08.2024. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of providing event management services to varied client across India and is registered under the GST Act. During the relevant period of 2018-19, the petitioner has filed the returns and paid appropriate taxes. However, on scrutiny of the returns, the following defects were noticed: (i) Tax on outward supplies under declared on reconciliation of data in GSTR 09. (ii) Reconciliation of GSTR 01 and GSTR 09. (iii) Excess ITC claimd on account of non-reconciliation of information. (iv) ITC to be reversed on non-business transactions and exempt supplies. (....

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