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MUZAMIL N vs. THE DEPUTY STATE TAX OFFICER -I, VARADHARPURAM
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
B. Manoharna
Res. Counsel
Tnc Kavshik

Petitioner / Applicant

MUZAMIL N

Respondent THE DEPUTY STATE TAX OFFICER -I, VARADHARPURAM
Court Madras High Court
State

Tamilnadu

Date Nov 27, 2024
Order No.

W. P. No. 34309 of 2024

Citation

2024(11) TAXREPLY 11756
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ORDER

ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 04.01.2024 relating to the assessment year 2018-19. 2. The petitioner was engaged in the business of Scrab. The petitioner was a registered dealer under Goods and Services Act, 2017. During the assessment year 2018-2019, the petitioner had filed details of outward supplies in Form GSTR-1 under Section 37 and returns in Form GSTR-3B under Section 39 of the said Act. During inspection conducted under Section 67 of the GST Act, in the business place of the petitioner, it was found that the petitioner had fraudulently availed ineligible input tax credit in as much as the credit of input tax has been availed on the strength of tax invoices or debit notes or any other documents prescribed under Rule 36 issued by the supplier, who had been found to be not conducting any business from any place for which registration has been obtained. Subsequently, a notice was issued in DRC-01A t....

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