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PRABHA AUTOMOTIVE ENGINEERS PVT. LTD & OTHER vs. DEPUTY COMMISSIONER (ST) -II, CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
N. V. Balaji
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

PRABHA AUTOMOTIVE ENGINEERS PVT. LTD & OTHER
Respondent DEPUTY COMMISSIONER (ST) -II, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Nov 12, 2024
Order No.

W. P. No. 31648 of 2023 And W. M. P. Nos. 31272, 31273 and 32741 of 2023

Citation

2024(11) TAXREPLY 11860
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ORDER

ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 27.09.2023 relating to the assessment year 2017-18. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in business of manufacture of auto components and is registered under the Goods and Services Act, 2017. During the relevant period viz., 2017-18, the petitioner filed its return and paid the appropriate taxes. However, during the scrutiny of the petitioner's return, it was found that there was an excess availment of Input Tax Credit vis-a-vis Input Tax Credit reported in annual return in GSTR-9. Subsequently, a notice was issued to the petitioner in ASMT 10 on 03.02.2023. In response to the said notice, it was submitted by the learned counsel for the petitioner that filling up S.No.14 of GSTR-9C for the financial year 2017-18 was not mandatory and thus certain columns in GSTR-9C was left unfilled. Pursuant thereto, a notice was ....

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