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NATURAL PRODUCTS EXPORT CORPORATION LTD. vs. GOVERNMENT OF TAMILNADU & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Thirumalai Rajagopal
Res. Counsel
G. Nanmaran

Petitioner / Applicant

NATURAL PRODUCTS EXPORT CORPORATION LTD.

Respondent GOVERNMENT OF TAMILNADU & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 21, 2024
Order No.

W. P. No. 22017 of 2024 AND W. M. P. Nos. 23995 & 23996 of 2024

Citation

2024(8) TAXREPLY 10705
Original Order
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ORDER

ORDER Challenging the impugned Order in reference No.ZD3312232877581 dated 31.12.2023 read with DRC-7 bearing Reference No. ZD3312232877581 dated 31.12.2023 for the F.Y. 2017-18 of the fourth respondent, this Writ Petition has been filed. 2. The learned counsel appearing for the petitioner submitted that the petitioner imported goods from China during the months of July, August, September and October 2017 under valid Bill of Entries by paying Integrated Goods and Services Tax amounting to Rs. 80,70,105/-. The petitioner also availed Input Tax Credit for the aforementioned IGST amount as reflected in the Form in its GSTR-2A returns for the relevant period. However, due to an inadvertent omission, while filing the GSTR-3B returns for the months of July, August, September and October 2017, the petitioner failed to reflect the IGST details amounting to Rs. 85,70,105/- as reflected in GSTR-2A. Consequent to this Omission, the fourth respondent initiated proceedings and issued For....

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