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MOHAMED HANIFA EBRAHIM vs. THE STATE TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

N. ANAND VENKATESH

Pet. Counsel

R. Hemalatha

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	MOHAMED HANIFA EBRAHIM
Respondent	THE STATE TAX OFFICER & OTHER
Court	Madras High Court
State	Tamilnadu
Date	Sep 19, 2024
Order No.	W. P. No. 27300 of 2024 And W. M. P. Nos. 29797 and 29800 of 2024
Citation	2024(9) TAXREPLY 11174
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ORDER
ORDER The Writ Petition has been filed challenging the impugned proceedings of the respondent dated 30.12.2023 and the consequential order passed under Section 73 of GST Act dated 30.12.2023. 2. Heard the learned counsel for the petitioner and learned Additional Government Pleader (Tax) for the respondent. 3. The case of the petitioner is that they are registered dealers, who were diligently filing their tax returns and paying taxes and were also availing Input Tax Credit. 4. The respondent, on scrutiny of the monthly returns for the financial year 2017-2018 filed by the petitioner in GSTR-3B and the returns in GSTR-2A, noticed discrepancies in the tax liability that resulted in the input mismatch and came to a conclusion that the petitioner had availed excess ITC. In view of the same, the respondent issued intimation notice dated 07.08.2023 raising tax demand of Rs. 7,31,116/- 5. The respondent, thereafter, issued show cause notice dated 20.09.2023 with tax dema....