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N.A.R STORES vs. THE STATE TAX OFFICER, TAMIL NADU
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Shanmugam Rajasekar
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

N.A.R STORES
Respondent THE STATE TAX OFFICER, TAMIL NADU
Court Madras High Court
State

Tamilnadu

Date Aug 8, 2024
Order No.

W. P(MD)No. 19136 of 2024 And W. M. P(MD)Nos. 16194 & 16196 of 2024

Citation

2024(8) TAXREPLY 10544
Original Order
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ORDER

ORDER The writ petition is filed challenging the impugned proceedings of the respondent for the Assessment year 2018-2019 in GSTIN: 33DNIPS5506M2ZJ/2018-2019, dated 17.04.2024 along with consequential order vide DRC-07 order bearing Ref No: ZD330424137941I, dated 17.04.2024. 2. The impugned order dated 17.04.2024 is challenged on the short ground that the order proceeds on the basis that the petitioner had not responded to the notice in DRC-01, dated 26.12.2023, over looking the fact that the petitioner had vide letter, dated 25.01.2024 filed the response. While filing the reply vide GST DRC-06, a comparative statement of GSTR-1, GSTR-3B and GSTR-2A was also attached. A perusal of DRC-06 reflects the same. 3. It is submitted that despite the fact that the petitioner has filed the reply along with the relevant comparative statements, the impugned orders proceeds on the basis that no reply has been filed. 4. The relevant portions of the impugned order, w....

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