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METROPOLITAN TRANSPORT CORPORATION CHENNAI LTD. vs. THE DEPUTY COMMISSIONER OF GST AND CENTRAL EXCISE, CHENNAI
(Madhya Pradesh High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
M. Narasimha Bharathi
Res. Counsel
Revathy Manivannan

Petitioner / Applicant

METROPOLITAN TRANSPORT CORPORATION CHENNAI LTD.
Respondent THE DEPUTY COMMISSIONER OF GST AND CENTRAL EXCISE, CHENNAI
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Jan 21, 2025
Order No.

W. P. No. 1215 of 2025 And W. M. P. Nos. 1462 and 1466 of 2025

Citation

2025(1) TAXREPLY 12352
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ORDER

ORDER The present writ petition is filed challenging the impugned Order in Original No.13 of 2024 dated 08.08.2024. 2. The petitioner is engaged in the business of providing vehicles on rental services such as buses, coaches, cars, trucks and other motor vehicles . The petitioner is registered under the Goods and Services Tax Act, 2017. The petitioner had filed its return in April 2020, however admittedly, the above return contained certain errors and the petitioner was unable to rectify or file a revised return. The short payment amounted to Rs. 24,26,988/-. It is submitted by the learned counsel for the petitioner that the difference of Rs. 24,26,988/- was reflected in the GST PMT-06 Challan in the electronic cash ledger on 02.06.2020, which is disputed by the learned counsel for the respondent. It is submitted by the learned counsel for the petitioner that, in any view, there was adequate balance in the electronic cash ledger during the period from 2020-21 to 2023-24 as w....

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