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PERFECT ASSAYERS PRIVATE LIMITED vs. STATE TAX OFFICER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
S. Murugappan
Res. Counsel
V. Prasanth Kiran

Petitioner / Applicant

PERFECT ASSAYERS PRIVATE LIMITED
Respondent STATE TAX OFFICER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 3, 2024
Order No.

W. P. No. 12083 of 2024 And WMP Nos. 13177 & 13179 of 2024

Citation

2024(6) TAXREPLY 9821
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ORDER

ORDER An order in original dated 28.09.2023 is assailed on the ground that the petitioner's reply to the show cause notice was not taken into consideration. Upon receipt of show cause notice dated 27.04.2023 alleging mismatch between the petitioner's GSTR 3B returns and the GSTR 1 statement as well as between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A, the petitioner replied on 26.05.2023. The impugned order was issued in these facts and circumstances on 28.09.2023. 2. Learned counsel for the petitioner invited my attention to the show cause notice and the reply thereto. As regards the discrepancy between the GSTR 3B return and GSTR 1 statement, learned counsel pointed out that such mismatch was on account of not taking into account the value of credit notes. By drawing reference both to the GSTR 1 statement and the annual return in GSTR 9, learned counsel pointed out that the total value of credit notes of Rs. 68,91,320/- is mentioned therei....

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