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MAHESH ARTS vs. THE DEPUTY COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

P.suresh Babu

Res. Counsel

Amirta Poonkodi Dinakaran

Petitioner / Applicant	MAHESH ARTS
Respondent	THE DEPUTY COMMISSIONER (ST) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 13, 2024
Order No.	W. P. No. 22548 of 2024 And W. M. P. Nos. 24565 & 24566 of 2024
Citation	2024(8) TAXREPLY 10659
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ORDER
ORDER The petitioner has come up with the present Writ Petition to quash the order dated 17.08.2023 passed by the second respondent and the order dated 25.04.2024 passed by the first respondent and consequently direct the respondent to give an opportunity of personal hearing to the petitioner. 2. The petitioner is a registered dealer under the Tamil Nadu Goods and Services Tax Act and it is engaged in the business of manufacture of textile materials. While so, the respondent issued a notice dated 03.06.2023, alleging that the petitioner had wrongly availed input tax credit on the purchase of motor vehicles as reflected from the statement in GSTR-2A and availed such wrongful input tax credit in the corresponding month of GSTR- 3B, which is in violation of section 17(5) of the TNGST Act 2017 / CGST Act 2017. Subsequently, through proceedings dated 17.08.2023, the respondent confirmed the said proposal dated 03.06.2023, levying tax along with penalty. As against the order dated....