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MAURYA HOTELS (MADRAS) PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST) , THE DEPUTY STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
P. Jayalakshmi
Res. Counsel
K.vasanthamala

Petitioner / Applicant

MAURYA HOTELS (MADRAS) PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST) , THE DEPUTY STATE TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 21, 2024
Order No.

Writ Petition Nos. 15542 & 15546 of 2024 And W. M. P. Nos. 16905, 16908, 16918 & 16919 of 2024

Citation

2024(6) TAXREPLY 9987
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ORDER

COMMON ORDER By these writ petitions, the order in original dated 30.12.2023 and the consequential recovery notice dated 13.05.2024 are challenged. Upon receipt of show cause notice dated 11.01.2023, the petitioner replied on 08.02.2023. In such reply, the petitioner stated that the interest liability for financial year 2017-2018 was discharged by paying a sum of Rs. 35,545/- through the GSTR 3B return and a sum of Rs. 2,316/- through DRC-03. As regards Input Tax Credit (ITC), the petitioner stated that only eligible ITC was availed of. The GSTR 9 return and copies of invoices for financial year 2017-2018 were annexed to the reply. The impugned order was issued in these circumstances. 2. By referring to the impugned order in original, learned counsel for the petitioner points out that the petitioner's reply was disregarded while concluding that the tax payer is liable to pay interest of Rs. 17,751/- under CGST and Rs. 18,758/- under SGST. She further submits that the rep....

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