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P.G. TEXTILES vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
S.baskaran
Res. Counsel
Amirtha Poonkodi

Petitioner / Applicant

P.G. TEXTILES
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 27, 2023
Order No.

W.P.No. 22255 of 2023 And W.M.P.Nos. 21635 and 21636 of 2023

Citation

2023(7) TAXREPLY 7766
Original Order
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ORDER

ORDER Ms. Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 3. The petitioner appears to be a textiles unit engaged in the manufacture of knitted fabrics and lungies. The case of the petitioner is that the petitioner purchased a motor vehicle but had not taken/availed Input Tax Credit on the tax paid thereon on the motor vehicle. However, the respondent had issued a notice in GST DRC-01 on 21.04.2023. 4. In the said notice, the petitioner was called upon to reply within thirty days or making payment in DRC-03 and attend a personal hearing on 02.05.2023 at 3.00 p.m. 5. The petitioner did not take the option that was given to the petitioner in GST DRC-01 notice dated 21.04.2023. Instead, the petitioner has filed a reply on 23.06.2023, which has culminated in the impugned order dated 28.06.2023. 6. The petitioner....

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