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M.M. CAR ACCESSORIES vs. THE DEPUTY COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
P. Vikramkumar
Res. Counsel
G. Nanmaran

Petitioner / Applicant

M.M. CAR ACCESSORIES
Respondent THE DEPUTY COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 21, 2024
Order No.

W. P. No. 33653 of 2024 And W. M. P. Nos. 36423, 36424 and 36426 of 2024

Citation

2024(11) TAXREPLY 11716
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ORDER

ORDER The present writ petition is filed challenging the impugned order passed by the first respondent dated 22.12.2023 relating to the assessment year 2017-18. 2. The petitioner is engaged in businesses of manufacturing parts and Accessories of the Motor Vehicles of headings 8701 to 8705 Bumpers and parts thereof for tractors and is a registered dealer under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. However, during the scrutiny of the petitioner's return, it was found that petitioner's outward supply in GSTR-3B is less compared to their inward supply in GSTR 2A/2B. Subsequently, a notice was issued to the petitioner in ASMT 10 on 04.08.2023, followed by a Show Cause Notice in DRC-01 dated 22.09.2023. However, the petitioner had neither filed its reply nor paid the tax. Hence, the impugned order came to be passed, confirming the proposal. 3. The impugned order is challenged on the....

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