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PADMA CONSTRUCTIONS vs. THE DEPUTY COMMERCIAL TAX OFFICER, HARUR
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
M. Rajesh
S. Anandh
Res. Counsel
G. Nanmaran

Petitioner / Applicant

PADMA CONSTRUCTIONS
Respondent THE DEPUTY COMMERCIAL TAX OFFICER, HARUR
Court Madras High Court
State

Tamilnadu

Date Dec 16, 2024
Order No.

W. P. No. 37630 of 2024 And W. M. P. Nos. 40669 and 40671 of 2024

Citation

2024(12) TAXREPLY 12204
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order in Ref.No.ZD330824153859V dated 19.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a registered dealer under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. However, on examination of the information furnished in this return under various heads and also the information furnished in GSTR-01, GSTR-2A, GSTR-3B, it was found that there was a discrepancy viz., under declaration of ineligible ITC. 3. It is submitted by the learned counsel for the petitioner that an intimation in Form DRC01 was issued on 22.05.2024 with personal hearing on 06.06.2024. Thereafter, two more personal hearings was granted to the petitioner viz., 15.07.2024 and 09.08.2024. However, the petitioner had not resp....

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