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OASYS CYBERNETICS PRIVATE LIMITED vs. STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
Ms.krishnakumar
Res. Counsel
T.n.c.kaushik

Petitioner / Applicant

OASYS CYBERNETICS PRIVATE LIMITED
Respondent STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Jul 9, 2024
Order No.

W. P. No. 16224 of 2024 And W. M. P. Nos. 17766 & 17767 of 2024

Citation

2024(7) TAXREPLY 10215
Original Order
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ORDER

ORDER An order in original dated 07.03.2024 is challenged in this writ petition on the ground that Input Tax Credit (ITC) reflected in GSTR 2A was not properly taken into consideration. Pursuant to the scrutiny of the petitioner's returns, notice in Form ASMT 10 was issued on 17.08.2023. This was followed by show cause notice dated 19.09.2023. The petitioner replied to such show cause notice on 18.10.2023 and 23.01.2024. The impugned order was issued thereafter. 2. Learned counsel for the petitioner submits that the order of adjudication refers to amounts not reflected in the GST Model-2 portal. He submits that such information was not made available to the petitioner and that the petitioner has no access thereto. He also submits that the GSTR 2A reflects 11 bills of entry and amounts corresponding thereto. To that extent, he submits that the confirmed tax proposal is erroneous and warrants reconsideration. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, ....

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