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MAIPPER PRECISION PLASTICS vs. THE DEPUTY STATE TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
K. Suresh Kumar
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

MAIPPER PRECISION PLASTICS
Respondent THE DEPUTY STATE TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Dec 21, 2024
Order No.

W. P. No. 39479 of 2024 And W. M. P. Nos. 42741 and 42742 of 2024

Citation

2024(12) TAXREPLY 12224
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ORDER

ORDER The present writ petition is filed challenging the impugned notice in DRC 01A dated 19.07.2023 and the order dated 06.12.2023 for the assessment year 2017-18. The writ petition also challenges the order of assessment dated 26.07.2024 for the assessment year 2019-20 and the bank attachment dated 12.11.2024 and 25.11.2024. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a supplier of precision plastic, metal components and assemblies for global car manufacturers and is registered under the GST Act. During the relevant period of 2017-18 and 2019-20, the petitioner had filed the returns and paid appropriate taxes. However, on verification of the monthly returns for the period 2017-18, it was noticed that there was a mismatch between GSTR 3B and GSTR 2A, while for the assessment year 2019-20, it was noticed that there was excess claim of Input Tax Credit inasmuch as there was under declaration of ineligible Input Tax Credit and a portion ....

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