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NOOR JEWEL IMPEX vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

C. Rekhakumari

Res. Counsel

G. Nanmaran

Petitioner / Applicant	NOOR JEWEL IMPEX
Respondent	THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Aug 13, 2024
Order No.	W. P. No. 22415 of 2024 And W. M. P. Nos. 24410 & 24411 of 2024
Citation	2024(8) TAXREPLY 10662
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ORDER
ORDER The challenge made in this writ petition is to the order dated 20.12.2023 passed by the respondent, for the assessment year 2017-18. 2. According to the petitioner, they are a registered dealer on the file of the respondent herein. For the assessment year 2017-2018, the respondent issued a show cause notice alleging certain discrepancies in respect of the claim of ITC in GSTR-3B and GSTR-2A returns. Though the petitioner duly filed its reply to the said show cause notice, enclosing various self-declarations issued by the suppliers, the respondent passed the impugned order in a haste manner, without providing an opportunity to the petitioner to submit the balance self-declarations. Stating that the order impugned herein is arbitrary, illegal and in violation of the principles of natural justice, the petitioner has preferred this writ petition for the above stated relief. 3. The learned counsel for the petitioner submits that the discrepancy in the claim of Input Tax....