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PC WORLD vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S. Karunakar
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

PC WORLD
Respondent THE STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 18, 2024
Order No.

W. P. (MD). No. 24608 of 2024 And W. M. P. (MD). No. 20949 of 2024

Citation

2024(10) TAXREPLY 11552
Original Order
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ORDER

ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 31.12.2023 on the premise that the same is 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 of computer, its parts, software and accessories, under the GST Act. The petitioner filed its return and paid appropriate taxes regularly. While so, there was surprise inspection by the Intelligence Wing of the petitioner's place of business on 10.01.2023 and 11.01.2023. During the course of inspection, the following defects were noticed: Sl. No. Defect No. Issues GST Demand     Issue IGST CGST SGST CESS ....

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