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MAASHA GARMENTS vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Aparna Nandakumar
Res. Counsel
V.prashanth Kiran
M.santhanaraman

Petitioner / Applicant

MAASHA GARMENTS
Respondent THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 30, 2024
Order No.

W. P. No. 24948 of 2024 And W. M. P. Nos. 27292 & 27294 of 2024

Citation

2024(8) TAXREPLY 10854
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ORDER

ORDER This writ petition has been filed to quash the assessment order dated 20.02.2024, issued under Section 73 of the CGST/TNGST Act, 2017, for the financial year 2022-23, along with the summary of the order in Form DRC-07. 2. The learned counsel for the petitioner would submit that the petitioner is a registered dealer under the CGST and TNGST Acts and they are regularly filing GSTR-1 and GSTR-3B returns. In July 2022, the petitioner mistakenly claimed Input Tax Credit (ITC) on the purchase of four motor cars from M/s Ramani Cars Private Limited, which was ineligible under Section 17(5) of the CGST/TNGST Act, 2017. Upon realizing the mistake crept-in, the petitioner promptly reversed the ITC amounting to Rs. 1,78,252.23 (CGST), Rs. 1,78,252.23 (TNGST), and Rs. 2,10,084.81 (Cess) in the GSTR-3B return for March 2023. While so, the first respondent issued a scrutiny notice in February 2023, followed by a pre-show cause notice in April 2023 and a show cause notice in Septembe....

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