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MAYA ELECTRIC CO vs. THE DEPUTY COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

P. Vikramkumar

Res. Counsel

Prashanth Kiran

Petitioner / Applicant	MAYA ELECTRIC CO
Respondent	THE DEPUTY COMMISSIONER (ST) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Nov 11, 2024
Order No.	W. P. No. 33505 of 2024 And W. M. P. Nos. 36276, 36279, 36281 and 36283 of 2024
Citation	2024(11) TAXREPLY 11652
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ORDER
ORDER The present writ petition is filed challenging the impugned order passed by the second respondent dated 24.11.2023 and the consequential rectification order dated 08.05.2024 relating to the assessment year 2018-19. 2. The petitioner is engaged in the trading business of wire, rods, tubes, plates, electrodes and similar products made of base metal. The petitioner is a registered dealer under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, during scrutiny of the petitioner's return, it was found that there was certain discrepancies between GSTR-3B and GSTR-2A/GSTR-2B. Subsequently, a notice in ASMT-10 was issued to the petitioner on 14.08.2023, followed by a notice in DRC-01 on 21.09.2023. Thereafter, a reminder was issued and personal hearing was offered on 20.10.2023. However, the petitioner had neither filed its reply nor paid the tax amount. Hence, the impugned order came to be pas....