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KLARITI OPTICALS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
C. Sivasubramanian
Res. Counsel
G. Nanmaran

Petitioner / Applicant

KLARITI OPTICALS
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jan 28, 2025
Order No.

W. P. No. 2486 of 2025 and W. M. P. Nos. 2799 & 2801 of 2025

Citation

2025(1) TAXREPLY 12720
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 19.08.2024 passed by the respondent relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the retail and wholesale of high-quality optical products including prescription eyewear, sunglasses, contact lenses and vision care accessories etc., and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2019-20, the petitioner had filed its returns and paid the appropriate taxes. However, on verification of the returns filed by the petitioner, it was noticed that there was a mismatch between GSTR-2A and GSTR-3B. 3. It is submitted by the learned counsel for the petitioner that, a notice in Form DRC-01 dated 30.05.2024 was issued to the petitioner through common portal, followed by reminder notices thereon and personal hearing opportunity was also granted to the petitioner. However, the pet....

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