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PANDIAN STORES SUPER MARKET vs. THE DEPUTY STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Adithya Reddy
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

PANDIAN STORES SUPER MARKET
Respondent THE DEPUTY STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 17, 2024
Order No.

W. P. No. 36661 of 2024 And WMP Nos. 39559 and 39560 of 2024

Citation

2024(12) TAXREPLY 12281
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 30.08.2024 on the premise that the same is not a speaking order and thus in violation of principles of natural justice. 2. The petitioner is a partnership firm and engaged in the business of running a supermarket. The petitioner is registered under the TNGST/CGST Act, 2017. During the relevant period, the petitioner had filed its return and paid the appropriate taxes. However, on examination of the information furnished in the return under various heads and also the information furnished in GSTR 1, GSTR 2A, GSTR 3B, E way Bills and other records, the following discrepancies were noticed: a) Under declaration of output tax b) Under declaration of Ineligible Input Tax Credit c) Input Tax credit not reversed in respect of non business transaction and exempted supplies. d) Input Tax Credit claimed in respect of supplies effected by cancelled dealers, return defaulters and tax non payer.....

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25 Apr

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ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

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GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

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