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KONDAMMA TRADING vs. THE ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE, CHENNAI. & OTHER
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

K.thyagarajan

Res. Counsel

R.hemalatha

Petitioner / Applicant	KONDAMMA TRADING
Respondent	THE ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE, CHENNAI. & OTHER
Court	Madras High Court
State	Tamilnadu
Date	Oct 10, 2023
Order No.	W.P.No. 29369 of 2023 And W.M.P.No. 29002 of 2023
Citation	2023(10) TAXREPLY 8109
Original Order
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ORDER
ORDER This writ petition has been filed challenging the impugned order passed by the respondent and to direct the respondent to allow the petitioner to rectify the GST returns filed for the month of November 2018, December 2018, February 2019, April 2019, May 2019 and July 2019. 2. Ms.R.Hemalatha, learned Standing counsel, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for the petitioner would submit that the books of account were audited by the Officers of GST Audit I Commissionerate, Chennai 600 101 for the period from July 2017 to March 2020 during June 2022. On perusal of the said audit report, the respondent had issued a show cause notice dated 22.07.2022 to the petitioner, since the petitioner had availed the IGST credit of a sum of Rs. 6,99,220/- instead of CGST and SGST credit on the strength of invoices issued by their suppliers from....